https://www.taxtmi.com/article/detailed?id=11116 The doctrine of noscitur a sociis holds that a word's meaning is informed by the words it is coupled with, so that linked words of analogous meaning "take colour from each other," restricting a general term to senses analogous to the more specific. It functions as a rule of construction broader than ejusdem generis, used to resolve ambiguity by reference to neighbouring words (for example in tax schedule entries), but is limited by the need for a clear societas and cannot be used to make associated words redundant. en-us Thu, 16 Feb 2023 08:53:22 +0530 Thu, 16 Feb 2023 08:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11116 The doctrine of noscitur a sociis holds that a word's meaning is informed by the words it is coupled with, so that linked words of analogous meaning "take colour from each other," restricting a general term to senses analogous to the more specific. It functions as a rule of construction broader than ejusdem generis, used to resolve ambiguity by reference to neighbouring words (for example in tax schedule entries), but is limited by the need for a clear societas and cannot be used to make associated words redundant. Articles Goods and Services Tax - GST Thu, 16 Feb 2023 08:53:22 +0530 https://www.taxtmi.com/article/detailed?id=11116