https://www.taxtmi.com/caselaws?id=152136 Synthetic essential oils were held not to fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. The entry, read as a whole, was directed at toilet preparations and articles used for beautifying the human body, and the associated expressions limited the scope of the general words. Applying ejusdem generis, the Court confined the entry to items of the same class as scents, perfumes, powders, snows and scented hair oils. Because the oils were not shown to be direct body toilet preparations and mere fragrance potential was insufficient, the levy under that item could not be sustained. en-us Fri, 06 Jan 1978 00:00:00 +0530 Tue, 25 Jun 2013 14:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152136 Synthetic essential oils were held not to fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. The entry, read as a whole, was directed at toilet preparations and articles used for beautifying the human body, and the associated expressions limited the scope of the general words. Applying ejusdem generis, the Court confined the entry to items of the same class as scents, perfumes, powders, snows and scented hair oils. Because the oils were not shown to be direct body toilet preparations and mere fragrance potential was insufficient, the levy under that item could not be sustained. Case-Laws VAT and Sales Tax Fri, 06 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152136