https://www.taxtmi.com/caselaws?id=104321 The grouped words in Entry No. 16, "cosmetics, perfumery and toilet goods," had to be read together. Applying noscitur a sociis, "perfumery" was confined to articles used upon the person and took colour from the associated words "cosmetics" and "toilet goods." On that contextual reading, "dhoop" and "agarbatti," being primarily used for religious ceremonies rather than personal hygiene or pleasure, did not fall within the entry, and the assessment treating them as perfumery could not stand. The earlier decision on "dhoop" and "dhoop-batti" was distinguishable because the relevant expression there stood alone and was not controlled by surrounding words. en-us Thu, 23 Oct 1997 00:00:00 +0530 Fri, 19 Sep 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104321 The grouped words in Entry No. 16, "cosmetics, perfumery and toilet goods," had to be read together. Applying noscitur a sociis, "perfumery" was confined to articles used upon the person and took colour from the associated words "cosmetics" and "toilet goods." On that contextual reading, "dhoop" and "agarbatti," being primarily used for religious ceremonies rather than personal hygiene or pleasure, did not fall within the entry, and the assessment treating them as perfumery could not stand. The earlier decision on "dhoop" and "dhoop-batti" was distinguishable because the relevant expression there stood alone and was not controlled by surrounding words. Case-Laws VAT and Sales Tax Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104321