https://www.taxtmi.com/caselaws?id=128985 Combs are not covered by Entry 48 of Schedule I to the General Sales Tax Act, 1125, because the phrase "toilet requisites" is controlled by the specific items listed before it. Applying ejusdem generis, the general words are confined to the same class as scents, perfumes, powders, scented hair-oils, scented sticks and cosmetics, which are toilet preparations rather than toilet accessories or instruments. As combs do not share that genus, they fall outside the entry. en-us Fri, 16 Jul 1965 00:00:00 +0530 Sat, 27 Jul 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128985 Combs are not covered by Entry 48 of Schedule I to the General Sales Tax Act, 1125, because the phrase "toilet requisites" is controlled by the specific items listed before it. Applying ejusdem generis, the general words are confined to the same class as scents, perfumes, powders, scented hair-oils, scented sticks and cosmetics, which are toilet preparations rather than toilet accessories or instruments. As combs do not share that genus, they fall outside the entry. Case-Laws VAT and Sales Tax Fri, 16 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128985