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4. The assessee filed a further appeal to the Tribunal. The Tribunal after considering the literal meaning of the words "toilet requisites", and the scope of the articles enumerated in items 23 and 51 of the First Schedule and applying the familiar rule of construction known as the rule of ejusdem generis took the view that hairpins could not be included in the list of items enumerated in item 51 of the First Schedule.

5. The Tribunal held that hairpins being made of iron material would come under item 23 and the turnover relating thereto should be taxed at 3 per cent., and not at 6 per cent, as toilet requisites, and remanded the matter to the Appellate Assistant Commissioner to ascertain the particulars of turnover and get the assessment modified in the light of its order.

6. It is against this order of the Tribunal the State filed the present revision. It is contended that the Tribunal should not have applied the rule of ejusdem generis and that hairpins being one, of the essential items of "toilet requisites" will certainly fall under item 51 of the First Schedule. It is urged that the Tribunal should have taken the comprehensive meaning of the words "toilet requisites" instead of taking a restricted and narrow view based on the rule of ejusdem generis and that it is unnecessary to consider the material used in making the hairpins, since hairpins made of whatever material should be treated as one of the toilet requisites falling under item 51.

8. The prescribed rate of tax for these articles is 3 per cent, and the point of tax is the first sale in the State. The goods enumerated in item 51 of the First Schedule are :

Scents and perfumes, powders, snows, scented hair oils, scented sticks, cosmetics and toilet requisites, except soaps.

9. We have to consider whether the hairpins could be deemed to come within the description of "toilet requisites" in item 51 of the First Schedule, as contended by the State ; or in other words, whether by applying the familiar rule of ejusdem generis, hairpins could be included as belonging to the same kind of goods enumerated in item 51 of the First Schedule.

The words 'other milk products' appearing in Section 412-A (b) should, in my opinion, be construed ejusdem generis with reference to what precedes those words. In that view, 'other milk products' would be of the same kind or nature as milk or butter. The meaning to be given to the words 'other milk products' should be less comprehensive than they would otherwise be if they stood by themselves without the words 'milk, butter' preceding them.

18. Again at page 278 the Court observed :

Section 412-A (b) refers to the sale of milk, butter or other milk products and if the words 'other milk products' are to be used ejusdem generis with butter they would include such products of milk as are the direct results of milk, as butter, that is curd, whey, cream etc., but would not include ghee which is not a direct product of milk, but is prepared out of butter which is a direct product of milk. Further, 'other milk products', if construed strictly, and ejusdem generis with milk and butter, would include such products of milk as are liable to speedy decay, like butter, as for example, whey, curd or cream, and would not include ghee which is not liable to speedy decay.