https://www.taxtmi.com/caselaws?id=152167 The Allahabad HC construed the notification covering "washing soaps and other materials used for washing purposes" broadly and held that the phrase "other materials" was not confined by ejusdem generis to washing soaps alone. Because Vim was used with water and in the washing process required sprinkling, rubbing and rinsing, it fell within that category. On that footing, the goods attracted only the single-point levy at the manufacturer's first sale in Uttar Pradesh, and further taxation at the assessee's sale stage was not justified. The assessee was therefore entitled to exemption from multiple-point tax on the turnover of Vim. en-us Thu, 22 Jul 1976 00:00:00 +0530 Tue, 25 Jun 2013 18:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152167 The Allahabad HC construed the notification covering "washing soaps and other materials used for washing purposes" broadly and held that the phrase "other materials" was not confined by ejusdem generis to washing soaps alone. Because Vim was used with water and in the washing process required sprinkling, rubbing and rinsing, it fell within that category. On that footing, the goods attracted only the single-point levy at the manufacturer's first sale in Uttar Pradesh, and further taxation at the assessee's sale stage was not justified. The assessee was therefore entitled to exemption from multiple-point tax on the turnover of Vim. Case-Laws VAT and Sales Tax Thu, 22 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152167