https://www.taxtmi.com/caselaws?id=156901 Item 17 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 was interpreted as covering cushions, mattresses, pillows and similar articles made wholly or partly of artificial or synthetic resin and plastic foam. The Tribunal applied ejusdem generis and treated "other articles" as confined to the same genus as the specific items. Thermocell, used as packing and insulation material, was held outside that class despite containing synthetic resin and plastic foam and having shock-absorbing qualities. The export deduction claim also failed because no adequate material showed a penultimate sale in the course of export, and no specific relief was sought against that part of the assessment. en-us Wed, 05 Sep 1990 00:00:00 +0530 Wed, 25 Sep 2013 18:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156901 Item 17 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 was interpreted as covering cushions, mattresses, pillows and similar articles made wholly or partly of artificial or synthetic resin and plastic foam. The Tribunal applied ejusdem generis and treated "other articles" as confined to the same genus as the specific items. Thermocell, used as packing and insulation material, was held outside that class despite containing synthetic resin and plastic foam and having shock-absorbing qualities. The export deduction claim also failed because no adequate material showed a penultimate sale in the course of export, and no specific relief was sought against that part of the assessment. Case-Laws VAT and Sales Tax Wed, 05 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156901