https://www.taxtmi.com/caselaws?id=158480 Plastic bangles and glass bangles were held not to fall within the notification entries for glass sheets and articles made of glass, or plastic sheets and articles made from plastic, under the Karnataka Tax on Entry of Goods Act, 1979. Applying noscitur a sociis, the wider expressions were confined by the specific associated words, so the entries could not be stretched to cover bangles, which were not articles of the same class as sheets. On that construction, the circular and levy were quashed. en-us Wed, 15 Mar 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158480 Plastic bangles and glass bangles were held not to fall within the notification entries for glass sheets and articles made of glass, or plastic sheets and articles made from plastic, under the Karnataka Tax on Entry of Goods Act, 1979. Applying noscitur a sociis, the wider expressions were confined by the specific associated words, so the entries could not be stretched to cover bangles, which were not articles of the same class as sheets. On that construction, the circular and levy were quashed. Case-Laws VAT and Sales Tax Wed, 15 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158480