TaxTMI 
TaxTMI 
1997 (10) TMI 338
X X X X Extracts X X X X
X X X X Extracts X X X X
....ersed the judgment and order of a learned single Judge allowing the writ petition filed by the appellant. 2.. The appellant is a registered dealer in "dhoop" and "agarbatti" and we are concerned with its assessment to sales tax thereon under the provisions of the Punjab General Sales Tax Act, 1948, for the period 1973-74. 3.. Entry No. 16 of Schedule A to the said Act at the relevant time read thus: "Cosmetics, perfumery and toilet goods, excluding tooth-paste, tooth-powder, kum-kum and soap." The said entry No. 16 was broken up into entries 16 and 16A by a notification dated September 28, 1979. The new entries read thus: "16. Cosmetics and toilet goods excluding tooth-paste, tooth-powder, kum- kum and soap. 16-A. Perfumer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d "dhoop" and "dhoop-batti", therefore, fell within that word. 6.. Learned counsel for the appellant commended for our acceptance the reasoning of a Division Bench of the High Court at Bombay in the judgment in Commissioner of Sales Tax v. Gordhandas Tokersey [1983] 52 STC 381. The question here was whether sandalwood and sandalwood oil were perfumes that fell within the entry "perfumes, depilatories and cosmetics". The Bombay High Court noted that it was a well-known rule of construction that words in such entries had to be construed with reference to the words found in immediate connection with them. When two or more words which were capable of being understood in an analogous manner were coupled together, they had to be understood in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The first of the two reasons is no longer valid by reason of a subsequent amendment, but the second reason is still valid. The Punjab and Haryana High Court said: "So far as dhoop and agarbatti are concerned, there is another way of looking at the matter. The entry (i.e., entry No. 16) is 'cosmetics, perfumery and toilet goods.........' The context in which the word 'perfumery' occurs shows that what is meant by all the three general items 'cosmetics, perfumery and toilet goods' are articles which are used for personal hygiene or pleasure. The items which are excepted from this entry are 'tooth-paste, tooth-powder, soap and kum-kum'. This exception also points to the same conclusion, viz., that only those articles of luxury, which ar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion in the Indian Herbs Research and Supply Co. [1970] 25 STC 151 was distinguishable. 10.. Entries in the Schedules of sales tax and excise statutes list some articles separately and some articles are grouped together. When they are grouped together, each word in the entry draws colour from the other words therein. This is the principle of noscitur a sociis. 11.. We are in no doubt whatever that the word "perfumery" in the said entry No. 16 draws colour from the words "cosmetics" and "toilet goods" therein and that, so read, the word "perfumery" in the said entry No. 16 can only refer to such articles of perfumery as are used, as cosmetics and toilet goods are, upon the person. The word "perfumery" in the context in which it is used....