Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri
Article Section
Home Articles Service Tax Dr. Sanjiv Agarwal
← Previous Next →

EJUSDEM GENERIC RULE

Submit New Article

Discuss this article

EJUSDEM GENERIC RULE
By: Dr. Sanjiv Agarwal
April 26, 2011
  • Article

This rule means when particular words pertaining to a class, category or genus are followed by general words, the general words are construed as limited to things of the same kind as those specified.

Salmond explains the principle in the following words:

“Yet another example of a rule of language in a legal maxim is the Ejusdem Generis rule which serves to restrict the meaning of general words to things or matters of the same kind (genus) as the preceding particular words. So, for example, when the Sunday Observance Act, 1677, provided that no “tradesman, artificer, workman, labourer or other person whatsoever” should do certain things, the general phrase “other person whatsoever” was held to refer only “persons within the class indicated by previous particular words’ and not, therefore, to include such persons as farmers or barbers”.

This rule reflects an attempt “to reconcile incompatibility between the specific and general words in view of the other rules of interpretation that all words in a statute are given effect if possible, that a statute is to be construed as a whole and that no words in a statute are presumed to be superfluous”. (Tribhuwan Prakash Nayyar Vs. Union of India , AIR 1970 SC 540)

The Supreme Court in Amar Chandra vs. Collector of Excise, Tripura, AIR 1972 SC held that this rule applies when —

(a) the statute contains an enumeration of specific words;

(b) the subjects of enumeration constitute a class or category;

(c) that class or category is not exhausted by the enumeration;

(d) the general terms follow the enumeration;

(e) there is no indication of a different legislative intent.

Sutherland in his ‘Statutory Construction’ (3rd Edition, Vol. II p. 395) has also explained the principle of ‘Ejusdem generis in the same words.

The specific character and description of the service is important for taxability and that rule of ejusdem generis have a crucial bearing on interpretation of scope of taxing subject.

(Homa Engineering Works v. CCE, Mumbai (2007 -TMI - 1658 - CESTAT ,MUMBAI).

In Smt. Nirmala Jain v ITO (2008) 304 ITR (AT ) 246 (Patna), it was observed that the principle of ejusdem generis has to be invoked when particular words pertaining to a class or category or genus are followed by general words, then the general words are construed as limited to words of the same kind as those specified. This principle would apply when—

(i) the statute contains an enumeration of specified words,

(ii) the subject of the enumeration constitutes a class or category,

(iii) that class or category is not exhausted by the enumeration

(iv) the general term follows the enumeration and

(v) there is no indication of a different legislative intent.

 

By: Dr. Sanjiv Agarwal - April 26, 2011

 

Discussions to this article

 

The applicability of this Generic Rule is often misrepresented and while interpreting this rule many judgments which i had come across either in the ITAT or in the Highcourts lacks clarity.

N.C.Prabhakar,

Member - Revenue Bar Association - ITAT - Chennai

By: Rajagopal & Co., N.C.
Dated: 27/04/2011

 
 
 

Discuss this article

 


 

← Previous Next →
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version