https://www.taxtmi.com/caselaws?id=157974 Paper pulp egg trays were treated as "containers" under Entry 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The court construed the word "container" in context, applying the rule that statutory words take colour from associated words and must be read in the entry's overall setting. On that construction, the entry was read in a wide sense broad enough to cover egg trays, and the earlier Division Bench view was followed. The tax revision was dismissed, confirming the assessee's classification under Entry 19. en-us Mon, 14 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 16:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157974 Paper pulp egg trays were treated as "containers" under Entry 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The court construed the word "container" in context, applying the rule that statutory words take colour from associated words and must be read in the entry's overall setting. On that construction, the entry was read in a wide sense broad enough to cover egg trays, and the earlier Division Bench view was followed. The tax revision was dismissed, confirming the assessee's classification under Entry 19. Case-Laws VAT and Sales Tax Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157974