https://www.taxtmi.com/caselaws?id=148259 An amended sales-tax entry must be read in its statutory context, and a general word inserted into a composite tariff item does not expand coverage beyond the class indicated by the associated words. Applying ordinary construction and ejusdem generis, the Madras HC held that the word "machinery" in entry 41 remained confined to electrically operated machinery because the entry's language and structure showed that the qualifying words continued to control its scope. Textile machinery that was not electrical goods therefore did not fall within the entry and was not subject to single-point levy under it; the assessments were set aside and normal multi-point assessment applied. en-us Wed, 04 Oct 1967 00:00:00 +0530 Wed, 24 Apr 2013 16:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148259 An amended sales-tax entry must be read in its statutory context, and a general word inserted into a composite tariff item does not expand coverage beyond the class indicated by the associated words. Applying ordinary construction and ejusdem generis, the Madras HC held that the word "machinery" in entry 41 remained confined to electrically operated machinery because the entry's language and structure showed that the qualifying words continued to control its scope. Textile machinery that was not electrical goods therefore did not fall within the entry and was not subject to single-point levy under it; the assessments were set aside and normal multi-point assessment applied. Case-Laws VAT and Sales Tax Wed, 04 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148259