https://www.taxtmi.com/caselaws?id=162988 Vulcanising solution used in tyre retreading was treated as an adhesive because it was used to bond rubber layers and had adhesive properties, but it did not fall within the higher-rate entry for synthetic adhesives. Entry No. 91 of the 27.03.1995 notification was confined to synthetic adhesives used by the paint industry, and the broader expression had to be read in context under ejusdem generis and noscitur a sociis. As no separate specific entry applied, the commodity remained taxable at the general residuary rate of 10% rather than 16%. en-us Mon, 30 Apr 2007 00:00:00 +0530 Thu, 20 Mar 2014 10:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162988 Vulcanising solution used in tyre retreading was treated as an adhesive because it was used to bond rubber layers and had adhesive properties, but it did not fall within the higher-rate entry for synthetic adhesives. Entry No. 91 of the 27.03.1995 notification was confined to synthetic adhesives used by the paint industry, and the broader expression had to be read in context under ejusdem generis and noscitur a sociis. As no separate specific entry applied, the commodity remained taxable at the general residuary rate of 10% rather than 16%. Case-Laws VAT and Sales Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162988