https://www.taxtmi.com/caselaws?id=157954 Entry classification under the Bombay Sales Tax Act depended on the commercial meaning of "vehicles diluents and thinners" in Schedule C. Tol thinner and auto thinner, used for dissolving rubber in leather cloth manufacture rather than for reducing the viscosity of paints or lacquers, were not covered by that specific entry. The context of the composite expression, together with ejusdem generis and noscitur a sociis, required classification by general and predominant user. As the goods did not answer the specific description, they fell under the residuary entry in Schedule E. en-us Tue, 31 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 13:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157954 Entry classification under the Bombay Sales Tax Act depended on the commercial meaning of "vehicles diluents and thinners" in Schedule C. Tol thinner and auto thinner, used for dissolving rubber in leather cloth manufacture rather than for reducing the viscosity of paints or lacquers, were not covered by that specific entry. The context of the composite expression, together with ejusdem generis and noscitur a sociis, required classification by general and predominant user. As the goods did not answer the specific description, they fell under the residuary entry in Schedule E. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157954