1965 (7) TMI 47

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....kulam-the petitioner before us-they will come within that entry. 2.. Entry 48 reads as follows: "Scents and perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics and toilet requisites except soaps." Entry 51 of Schedule 1 to the Madras General Sales Tax Act, 1959, was identical in wording prior to the 28th November, 1962; and the Madras High Court was called upon to consider whether hairpins came within that entry in Deputy Commissioner of Commercial Taxes v. Ambika Stores[1963] 14 S.T.C. 688. The Court applied the rule of ejusdem generis and held that hairpins will not come within that entry. 3.. The clearest enunciation of the doctrine of ejusdem generis and the reason for the same appear in paragraph 4909 of Suther....

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....ad the Legislature intended the general words to be used in their unrestricted sense, it would have made no mentioned of the particular words, but would have used only one compendious expression." 4.. The conditions which should exist for the application of the doctrine can also be stated in the words of Sutherland in paragraph 4910 of the treatise above-mentioned. They are: "(1) the statute contains an enumeration by specific words; (2) the members of the enumeration constitute a class; (3) the class is not exhausted by the enumeration; (4) a general term follows the enumeration; and (5) there is not clearly manifested an intent that the general term be given a broader meaning than the doctrine requires." All the conditio....

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....tion of the expression "toilet preparation" in the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. That definition reads as follows: "'toilet preparation' means any preparation which is intended for use in the toilet of the human body or in perfuming apparel of any description, or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth, and includes deodorants and perfumes." 7.. The Encyclopaedia Britannica deals with toilet preparations under several heads. Some of them are bath preparations, dental preparations, hair preparations, lipsticks, manicure preparations, rouges, shaving preparations, skin creams, soaps and toilet powders. 8.. It may be-as pointed out by Sutherland-that the....