https://www.taxtmi.com/caselaws?id=150535 Under the proviso to section 5(1) of the Punjab General Sales Tax Act, enhanced sales tax applied only where goods were both listed in Schedule A and were in substance luxury goods. A generic Schedule entry such as "perfumery", "glassware" or "electrical goods" did not prevent inquiry into whether the particular article genuinely answered that description as a luxury item. Applying noscitur a sociis and the rule that ambiguity in a taxing statute is resolved in favour of the taxpayer, dhoop and agarbatti, laboratory glassware, and school or college laboratory electrical instruments were treated as non-luxury goods and not liable to the enhanced rate. en-us Tue, 08 May 1973 00:00:00 +0530 Sat, 18 May 2013 12:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150535 Under the proviso to section 5(1) of the Punjab General Sales Tax Act, enhanced sales tax applied only where goods were both listed in Schedule A and were in substance luxury goods. A generic Schedule entry such as "perfumery", "glassware" or "electrical goods" did not prevent inquiry into whether the particular article genuinely answered that description as a luxury item. Applying noscitur a sociis and the rule that ambiguity in a taxing statute is resolved in favour of the taxpayer, dhoop and agarbatti, laboratory glassware, and school or college laboratory electrical instruments were treated as non-luxury goods and not liable to the enhanced rate. Case-Laws VAT and Sales Tax Tue, 08 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150535