https://www.taxtmi.com/caselaws?id=124341 Vulcanizing solution used in tyre retreading was treated as an adhesive in substance because it bonds rubber layers, but the higher tax entry for synthetic adhesives was read narrowly. Applying ejusdem generis and noscitur a sociis, the entry was confined to synthetic adhesives of the class used in the paints industry, and the commodity was not shown to fall within that class. In the absence of any other specific entry, the product remained taxable under the general residuary rate rather than the higher rate for synthetic adhesives. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 23 Jan 2024 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124341 Vulcanizing solution used in tyre retreading was treated as an adhesive in substance because it bonds rubber layers, but the higher tax entry for synthetic adhesives was read narrowly. Applying ejusdem generis and noscitur a sociis, the entry was confined to synthetic adhesives of the class used in the paints industry, and the commodity was not shown to fall within that class. In the absence of any other specific entry, the product remained taxable under the general residuary rate rather than the higher rate for synthetic adhesives. Case-Laws Indian Laws Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124341