https://www.taxtmi.com/caselaws?id=160205 Cotton cloth bags used for packing hybrid seeds were held not to fall within Entry 16-A(v) of the Karnataka Tax on Entry of Goods Act, 1979. Applying ejusdem generis, the court read the words "namely" and "and the like" in context and held that the entry was confined to the enumerated jute-based packing materials such as gunny bags, bardan and hessian cloth. Cotton cloth bags were not goods of the same genus as those specified items, so they were not exigible to entry tax under that entry and the levy was set aside. en-us Sat, 20 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 16:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160205 Cotton cloth bags used for packing hybrid seeds were held not to fall within Entry 16-A(v) of the Karnataka Tax on Entry of Goods Act, 1979. Applying ejusdem generis, the court read the words "namely" and "and the like" in context and held that the entry was confined to the enumerated jute-based packing materials such as gunny bags, bardan and hessian cloth. Cotton cloth bags were not goods of the same genus as those specified items, so they were not exigible to entry tax under that entry and the levy was set aside. Case-Laws VAT and Sales Tax Sat, 20 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160205