https://www.taxtmi.com/caselaws?id=128999 The word "drinks" in item No. 49 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 was confined by the accompanying illustrative items, introduced by "such as" and "etc." Applying ejusdem generis, the general expression had to be read as covering only goods of the same class as syrups, distilled juices, jams, fruit juices, essences and gulkand. Aerated waters were held not to belong to that genus, so sales of aerated waters did not fall within the entry. en-us Wed, 16 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 11:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128999 The word "drinks" in item No. 49 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 was confined by the accompanying illustrative items, introduced by "such as" and "etc." Applying ejusdem generis, the general expression had to be read as covering only goods of the same class as syrups, distilled juices, jams, fruit juices, essences and gulkand. Aerated waters were held not to belong to that genus, so sales of aerated waters did not fall within the entry. Case-Laws VAT and Sales Tax Wed, 16 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128999