https://www.taxtmi.com/caselaws?id=153308 Cloth bags prepared from textile or handloom fabrics and sold within the prescribed price limit were held to fall within entry 51 of Schedule I to the Gujarat Sales Tax Act, 1969, rather than the residuary entry 13 of Schedule III. The court held that the phrase "ready-made garments and articles" was clear, and the word "articles" was not confined by ejusdem generis to goods of domestic or personal use. It refused to add restrictive words not found in the text, noting that the specific exclusions in the entry showed no further implied limitation. Any reasonable ambiguity in the taxing entry was also required to be resolved in favour of the assessee. en-us Tue, 23 Feb 1982 00:00:00 +0530 Mon, 22 Jul 2013 14:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153308 Cloth bags prepared from textile or handloom fabrics and sold within the prescribed price limit were held to fall within entry 51 of Schedule I to the Gujarat Sales Tax Act, 1969, rather than the residuary entry 13 of Schedule III. The court held that the phrase "ready-made garments and articles" was clear, and the word "articles" was not confined by ejusdem generis to goods of domestic or personal use. It refused to add restrictive words not found in the text, noting that the specific exclusions in the entry showed no further implied limitation. Any reasonable ambiguity in the taxing entry was also required to be resolved in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 23 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153308