https://www.taxtmi.com/caselaws?id=156331 Process cameras fall outside the Schedule II entry for "photographic and other cameras" under the Bengal Finance (Sales Tax) Act, 1941. Although sharing certain mechanical features with photographic cameras, process cameras copy flat objects for printing, are not portable, cannot reproduce three-dimensional objects in the same way, and have a distinct function, nature and commercial identity. Applying ejusdem generis, "other cameras" is confined to articles of the same class as photographic cameras. A process camera is therefore not taxable under that entry. en-us Fri, 07 Sep 1990 00:00:00 +0530 Wed, 18 Sep 2013 15:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156331 Process cameras fall outside the Schedule II entry for "photographic and other cameras" under the Bengal Finance (Sales Tax) Act, 1941. Although sharing certain mechanical features with photographic cameras, process cameras copy flat objects for printing, are not portable, cannot reproduce three-dimensional objects in the same way, and have a distinct function, nature and commercial identity. Applying ejusdem generis, "other cameras" is confined to articles of the same class as photographic cameras. A process camera is therefore not taxable under that entry. Case-Laws VAT and Sales Tax Fri, 07 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156331