https://www.taxtmi.com/article/detailed?id=15682 The doctrine of noscitur a sociis requires interpreting a word by reference to immediately associated words, restricting general terms to senses analogous to narrower, associated terms. It is a rule of construction broader than ejusdem generis and is applied in tax schedule classification when legislative intention is doubtful or statutory language is ambiguous; it must not override clearly wider legislative language and may be treacherous if the associative context is not properly identified. en-us Wed, 31 Dec 2025 11:10:25 +0530 Wed, 31 Dec 2025 11:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15682 The doctrine of noscitur a sociis requires interpreting a word by reference to immediately associated words, restricting general terms to senses analogous to narrower, associated terms. It is a rule of construction broader than ejusdem generis and is applied in tax schedule classification when legislative intention is doubtful or statutory language is ambiguous; it must not override clearly wider legislative language and may be treacherous if the associative context is not properly identified. Articles Goods and Services Tax - GST Wed, 31 Dec 2025 11:10:25 +0530 https://www.taxtmi.com/article/detailed?id=15682