https://www.taxtmi.com/caselaws?id=155104 Entry 36 of the Andhra Pradesh General Sales Tax Act, 1957, as it stood before 1 September 1976, was construed as an exhaustive enumeration because the words "cosmetics and toilet preparations, namely" were restrictive. On that construction, tooth-paste and tooth-brushes were outside the entry, and the levy made under it for the earlier period was invalid. The Court applied the common parlance approach and noted that tooth-paste was not understood as "cream" or "pomade" within the listed items. It also treated the later substitution of "including" for "namely" as confirming that the original wording was limiting rather than illustrative. en-us Fri, 19 Dec 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155104 Entry 36 of the Andhra Pradesh General Sales Tax Act, 1957, as it stood before 1 September 1976, was construed as an exhaustive enumeration because the words "cosmetics and toilet preparations, namely" were restrictive. On that construction, tooth-paste and tooth-brushes were outside the entry, and the levy made under it for the earlier period was invalid. The Court applied the common parlance approach and noted that tooth-paste was not understood as "cream" or "pomade" within the listed items. It also treated the later substitution of "including" for "namely" as confirming that the original wording was limiting rather than illustrative. Case-Laws VAT and Sales Tax Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155104