DEPUTY COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES TAX CENTRAL ZONE ERNAKULAM Vs. P JOS ZACHARIAH ERNAKULAM

JUDGEMENT

(1.) The sole question for determination in this tax revision case is whether combs come within entry 48 of Schedule I to the General Sales Tax Act, 1125. According to the Sales Tax Appellate Tribunal they will not come within that entry; and according to the Deputy Commissioner of Sales Tax, Central Zone, Ernakulam - the petitioner before us - they will come within that entry.

(2.) Entry 48 reads as follows:

(3.) The clearest enunciation of the doctrine of ejusdem generis and the reason for the same appear in Para.4909 of Sutherlands treatise on Statutory Construction. The paragraph reads as follows: