https://www.taxtmi.com/caselaws?id=155403 A taxing entry must be construed in its statutory context, and associated words may confine the meaning of general words where the collocation shows a narrower legislative intent. Applying that approach, the expression "other perfumeries and cosmetics" in entry 80 of the Kerala General Sales Tax Act was read in light of the preceding words "talcum powder" and was limited to articles akin to talcum powder. Agarbathi, though capable of being described as a perfumery in some contexts, was therefore held not to fall within entry 80 and was taxable only at the general rate, not at the concessional rate under that entry. en-us Wed, 28 May 1986 00:00:00 +0530 Wed, 04 Sep 2013 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155403 A taxing entry must be construed in its statutory context, and associated words may confine the meaning of general words where the collocation shows a narrower legislative intent. Applying that approach, the expression "other perfumeries and cosmetics" in entry 80 of the Kerala General Sales Tax Act was read in light of the preceding words "talcum powder" and was limited to articles akin to talcum powder. Agarbathi, though capable of being described as a perfumery in some contexts, was therefore held not to fall within entry 80 and was taxable only at the general rate, not at the concessional rate under that entry. Case-Laws VAT and Sales Tax Wed, 28 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155403