Trace Your Case

ISSUE:

Whether assessees under the Central Sales Tax Act 1956 (“Central Act”) could be made liable for penalty under the provisions of the State Sales Tax Act (“State Act”)?

RULE:

The doctrine of ejusdem generis states that where general words follow specific words, the general words are to be construed as limited and apply only to the same kind/class as mentioned. Courts have to find genus – the common strand of characteristics.

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