Trailers taxed under specific schedule entry as ejusdem generis could not override the plain wording

Trailers were held to fall within the express language of entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry specifically refers to trailers. The rule of ejusdem generis was rejected as inapplicable since the provision does not set out a genus followed by narrower species requiring restriction. Entries 55 and 55-A did not mention trailers, and the specific wording of entry 3 prevailed. The assessment of trailers under entry 3 was therefore upheld.

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Issues: Whether sales of trailers fall under entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or under entry 55 or 55-A of that Schedule.

Analysis: Entry 3 expressly refers to all varieties of trailers, whereas entries 55 and 55-A do not mention trailers. The rule of ejusdem generis was held inapplicable because the entry does not present a genus followed by specific species requiring a restricted construction. A trailer was treated as a vehicle towed by another vehicle and therefore covered by the specific language of entry 3.

Conclusion: Trailers are taxable under entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and not under entries 55 or 55-A.

Final Conclusion: The tax revision failed and the assessment of trailers under entry 3 was upheld.

Ratio Decidendi: Where a taxing entry expressly includes a commodity by specific words, a restrictive construction based on ejusdem generis cannot override the plain language of the entry.

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