https://www.taxtmi.com/caselaws?id=128643 The Court upheld the Tribunal's decision in a tax assessment case involving the classification of hairpins. The issue centered on whether the hairpins should be classified as "toilet requisites" under item 51 or as iron articles under item 23 of the First Schedule. Applying the rule of ejusdem generis, the Court determined that as hairpins are primarily used for hair management and not body cleansing or beautification, they do not align with the category of "toilet requisites." Consequently, the turnover related to hairpins was taxed under item 23 at 3%, not item 51 at 6%. en-us Mon, 29 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 15:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128643 The Court upheld the Tribunal's decision in a tax assessment case involving the classification of hairpins. The issue centered on whether the hairpins should be classified as "toilet requisites" under item 51 or as iron articles under item 23 of the First Schedule. Applying the rule of ejusdem generis, the Court determined that as hairpins are primarily used for hair management and not body cleansing or beautification, they do not align with the category of "toilet requisites." Consequently, the turnover related to hairpins was taxed under item 23 at 3%, not item 51 at 6%. Case-Laws VAT and Sales Tax Mon, 29 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128643