https://www.taxtmi.com/caselaws?id=150840 In interpreting entry 4 of Schedule C to the Bombay Sales Tax Act, 1959, the Court applied noscitur a sociis to confine "chemicals" to goods of the same class as dyes, namely intermediary chemicals rather than finished products. It also applied the commercial parlance test and held that insecticidal products such as Aldrex, Dieldrex and Endrex would not ordinarily be understood in the market as "chemicals" within that entry. The rate structure and scheme of the schedules further indicated that entry 4 covered materials used in manufacturing further products, not end-products. The products were therefore held to fall under the residuary entry 22 of Schedule E. en-us Wed, 14 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 13:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150840 In interpreting entry 4 of Schedule C to the Bombay Sales Tax Act, 1959, the Court applied noscitur a sociis to confine "chemicals" to goods of the same class as dyes, namely intermediary chemicals rather than finished products. It also applied the commercial parlance test and held that insecticidal products such as Aldrex, Dieldrex and Endrex would not ordinarily be understood in the market as "chemicals" within that entry. The rate structure and scheme of the schedules further indicated that entry 4 covered materials used in manufacturing further products, not end-products. The products were therefore held to fall under the residuary entry 22 of Schedule E. Case-Laws VAT and Sales Tax Wed, 14 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150840