https://www.taxtmi.com/caselaws?id=156741 The commentary explains that ejusdem generis applies only where the specific items in a statutory entry disclose a clear and ascertainable genus. Entry 40 of the Tamil Nadu General Sales Tax Act listed items such as sheets, cushions, pillows and mattresses, followed by broad words covering other articles made of foam rubber, plastic foam or other synthetic foam. Because those specific items did not form one common category, the doctrine could not narrow the general words. Thermofoam therefore fell within the entry, including the residuary language, and remained taxable under sub-entry (v). en-us Mon, 12 Aug 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156741 The commentary explains that ejusdem generis applies only where the specific items in a statutory entry disclose a clear and ascertainable genus. Entry 40 of the Tamil Nadu General Sales Tax Act listed items such as sheets, cushions, pillows and mattresses, followed by broad words covering other articles made of foam rubber, plastic foam or other synthetic foam. Because those specific items did not form one common category, the doctrine could not narrow the general words. Thermofoam therefore fell within the entry, including the residuary language, and remained taxable under sub-entry (v). Case-Laws VAT and Sales Tax Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156741