https://www.taxtmi.com/caselaws?id=156331 Item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 covers photographic and other cameras, but the expression "other cameras" is confined by ejusdem generis to articles of the same class as photographic cameras. A process camera, used for copying flat objects and printing purposes, is technologically distinct, not portable like a photographic camera, and cannot reproduce three-dimensional objects in the same way. The mere presence of the word "camera" is insufficient where the function, nature and commercial identity of the article differ materially. On that reasoning, a process camera was held not to fall within item 6 and 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 Item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 covers photographic and other cameras, but the expression "other cameras" is confined by ejusdem generis to articles of the same class as photographic cameras. A process camera, used for copying flat objects and printing purposes, is technologically distinct, not portable like a photographic camera, and cannot reproduce three-dimensional objects in the same way. The mere presence of the word "camera" is insufficient where the function, nature and commercial identity of the article differ materially. On that reasoning, a process camera was held not to fall within item 6 and 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