https://www.taxtmi.com/article/detailed?id=1265 Ejusdem generis confines general words following specific enumerated terms to matters of the same kind; it applies where there is an enumeration forming a class, the class is not exhausted, general terms follow, and no contrary legislative intent appears. The rule prevents reading catchalls in taxing provisions more broadly than the character of the specified examples and is routinely invoked in service-tax and revenue classification disputes. en-us Tue, 26 Apr 2011 10:46:17 +0530 Tue, 26 Apr 2011 10:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1265 Ejusdem generis confines general words following specific enumerated terms to matters of the same kind; it applies where there is an enumeration forming a class, the class is not exhausted, general terms follow, and no contrary legislative intent appears. The rule prevents reading catchalls in taxing provisions more broadly than the character of the specified examples and is routinely invoked in service-tax and revenue classification disputes. Articles Service Tax Tue, 26 Apr 2011 10:46:17 +0530 https://www.taxtmi.com/article/detailed?id=1265