https://www.taxtmi.com/caselaws?id=184297 Used mobile oil retained the essential character of oil because the material showed it remained usable after refining and no finding was made that it had ceased to be oil. Applying noscitur a sociis, the entry for old, discarded, unserviceable or obsolete goods was confined to goods that had become non-functional or non-usable, not to used oil still capable of use as oil. On that reasoning, used mobile oil did not fall within the taxable entry for old, discarded, unserviceable or obsolete goods, and the revision failed. en-us Tue, 13 Sep 2005 00:00:00 +0530 Tue, 05 Jul 2016 11:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184297 Used mobile oil retained the essential character of oil because the material showed it remained usable after refining and no finding was made that it had ceased to be oil. Applying noscitur a sociis, the entry for old, discarded, unserviceable or obsolete goods was confined to goods that had become non-functional or non-usable, not to used oil still capable of use as oil. On that reasoning, used mobile oil did not fall within the taxable entry for old, discarded, unserviceable or obsolete goods, and the revision failed. Case-Laws VAT and Sales Tax Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184297