https://www.taxtmi.com/caselaws?id=168070 Chewing gum and bubblegum are classified in sales tax law by their common parlance identity, not by technical or scientific distinctions. The MPHC held that these products have ingredients, characteristics, and consumer recognition distinct from lozenges, so they do not fall within the specific taxing entry for lozenges. The court also rejected application of noscitur a sociis and ejusdem generis to expand the entry to cover them. They are therefore taxable under the residuary entry, and the assessment and revisional orders were set aside to that extent with reassessment directed accordingly. en-us Sat, 01 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168070 Chewing gum and bubblegum are classified in sales tax law by their common parlance identity, not by technical or scientific distinctions. The MPHC held that these products have ingredients, characteristics, and consumer recognition distinct from lozenges, so they do not fall within the specific taxing entry for lozenges. The court also rejected application of noscitur a sociis and ejusdem generis to expand the entry to cover them. They are therefore taxable under the residuary entry, and the assessment and revisional orders were set aside to that extent with reassessment directed accordingly. Case-Laws VAT and Sales Tax Sat, 01 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168070