Ejusdem generis applies only with a clear genus, leaving thermofoam within the sales tax entry.

The commentary explains that ejusdem generis applies only where the specific items in a statutory entry disclose a clear and ascertainable genus. Entry 40 of the Tamil Nadu General Sales Tax Act listed items such as sheets, cushions, pillows and mattresses, followed by broad words covering other articles made of foam rubber, plastic foam or other synthetic foam. Because those specific items did not form one common category, the doctrine could not narrow the general words. Thermofoam therefore fell within the entry, including the residuary language, and remained taxable under sub-entry (v).

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Issues: Whether the doctrine of ejusdem generis applied to entry 40 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 so as to restrict sub-entry (v) and exclude thermofoam from single-point taxation.

Analysis: Entry 40, as introduced from 13 November 1974, contained distinct items such as sheets, cushions, pillows and mattresses, followed by the wider expressions "other articles made of foam rubber, plastic foam or other synthetic foam". The Court held that the items in the entry did not form a single, clearly ascertainable genus. In particular, "sheets" could not be clubbed with cushions, pillows and mattresses to create one common class of goods used for rest and comfort. Since a distinct category was not established, the doctrine of ejusdem generis could not be applied to narrow the scope of the general words. The product marketed as thermofoam, on the materials placed before the Court, fell within the wide language of the entry and in any event within the residuary words "other synthetic foam".

Conclusion: The doctrine of ejusdem generis did not apply to entry 40, and thermofoam was taxable under sub-entry (v) and the residuary words of the entry.

Final Conclusion: The revenue succeeded in the connected revision, and the assessee's challenge failed.

Ratio Decidendi: Ejusdem generis can restrict general words only when the specific words disclose a clear genus or category; where no such genus is identifiable, the general words must receive their full ordinary meaning.

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