https://www.taxtmi.com/article/detailed?id=654 The aspect theory recognises that a single transaction may present multiple taxable aspects under different legislative heads, and overlapping taxable events do not negate distinctiveness of each aspect. The ejusdem generis rule restricts general words to matters of the same kind as enumerated specifics when a class is indicated and no contrary intent appears. The related rule noscitur a sociis instructs that a term derives meaning from associated words, collectively guiding the correct construction of taxing entries and limiting improper expansion of taxable categories. en-us Fri, 29 Jan 2010 00:00:00 +0530 Sat, 14 Sep 2013 22:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=654 The aspect theory recognises that a single transaction may present multiple taxable aspects under different legislative heads, and overlapping taxable events do not negate distinctiveness of each aspect. The ejusdem generis rule restricts general words to matters of the same kind as enumerated specifics when a class is indicated and no contrary intent appears. The related rule noscitur a sociis instructs that a term derives meaning from associated words, collectively guiding the correct construction of taxing entries and limiting improper expansion of taxable categories. Articles Budget - Tax Proposals Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=654