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A State sales tax schedule taxes 'Cosmetics, perfumery and toilet goods' at a higher rate. Gupta…

In Pardeep Aggarbatti the Court applied noscitur a sociis: words grouped together in an entry draw colour from each other. Read with 'cosmetics' and 'toilet goods',…

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A State sales tax schedule taxes 'Cosmetics, perfumery and toilet goods' at a higher rate. Gupta Fragrances sells dhoop and agarbatti, and the tax officer claims they are 'perfumery'. Following Pardeep Aggarbatti v. State of Punjab (1997), the claim should be:

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Correct answer D

In Pardeep Aggarbatti the Court applied noscitur a sociis: words grouped together in an entry draw colour from each other. Read with 'cosmetics' and 'toilet goods', 'perfumery' does not reach dhoop and agarbatti, so the claim fails. Reading 'perfumery' in isolation is exactly what the maxim forbids.

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