https://www.taxtmi.com/caselaws?id=152959 Mineral turpentine was held to fall within the general entry for petroleum products and mineral oils, not the clustered entry for turpentine oil with dyes, paints, varnishes, lacquers, enamels, glue, paint-brush and sandpaper. The court applied the ejusdem generis or associated-words principle to read entry 25 in the context of the grouped commodities, and found that the assessee's mineral-origin by-product had no connection with that class of goods. Entry 39, being the broader petroleum and mineral oil entry, therefore governed the classification. en-us Tue, 04 Nov 1980 00:00:00 +0530 Mon, 15 Jul 2013 11:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152959 Mineral turpentine was held to fall within the general entry for petroleum products and mineral oils, not the clustered entry for turpentine oil with dyes, paints, varnishes, lacquers, enamels, glue, paint-brush and sandpaper. The court applied the ejusdem generis or associated-words principle to read entry 25 in the context of the grouped commodities, and found that the assessee's mineral-origin by-product had no connection with that class of goods. Entry 39, being the broader petroleum and mineral oil entry, therefore governed the classification. Case-Laws VAT and Sales Tax Tue, 04 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152959