https://www.taxtmi.com/caselaws?id=160729 Trailers were held to fall within the express language of entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry specifically refers to trailers. The rule of ejusdem generis was rejected as inapplicable since the provision does not set out a genus followed by narrower species requiring restriction. Entries 55 and 55-A did not mention trailers, and the specific wording of entry 3 prevailed. The assessment of trailers under entry 3 was therefore upheld. en-us Thu, 08 Jul 1999 00:00:00 +0530 Mon, 23 Dec 2013 17:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160729 Trailers were held to fall within the express language of entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry specifically refers to trailers. The rule of ejusdem generis was rejected as inapplicable since the provision does not set out a genus followed by narrower species requiring restriction. Entries 55 and 55-A did not mention trailers, and the specific wording of entry 3 prevailed. The assessment of trailers under entry 3 was therefore upheld. Case-Laws VAT and Sales Tax Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160729