VENKATADRI, J.

This revision is preferred by the State against the order passed by the Tribunal holding that the assessee is liable to pay tax at the rate of 3 per cent. and not 6 per cent. in respect of a portion of his turnover relating to "hairpins", as in its view that item would fall within one of the items enumerated in item 23 of the First Schedule and not under item 51 of the same Schedule.

The assessee is a dealer in plastic goods carrying on business under the name and style of Ambica Stores at 1/10, Narayana Mudali Street. His turnover for 1959-60 was determined by the Joint Commercial Tax Officer and he was assessed to tax at varying rates according to the type of goods comprised in the turnover. In this revision, the controversy is only about the rate of tax on the turnover of about Rs. 16, 376.46 nP. relating to iron hairpins. The Joint Commercial Tax Officer, Sowcarpet Division-1, treated these goods as toilet requisites, which is one of the articles enumerated in item 51 of the First Schedule, and assessed the relevant turnover to tax a 6 per cent.

The assessee preferred an appeal to the Appellate Assistant Commissioner disputing the levy of tax at 6 per cent. on the hairpins and contended that they would properly be classifiable as one of the goods enumerated in item 23 of the First Schedule, viz., articles made of iron materials. The Appellate Assistant Commissioner came to the conclusion that the hairpin is a toilet requisite, that it is quite immaterial whether it is made of iron or any other material and that it should be considered as one of the items enumerated in item 51 of the First Schedule. He therefore held that the sale of iron hairpins was rightly assessed at 6 per cent. single point under item 51 of the First Schedule and dismissed the appeal.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.

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.

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.

The main point for consideration in this revision is whether the hairpin, which is admittedly made of iron material, would come within the articles mentioned in item 23 of the First Schedule or the articles mentioned in item 51 of that Schedule. It is necessary for us to refer to the items enumerated in item 23, the relevant portion of which reads :

"............... hardware, iron and steel (other than those mentioned under declared goods) and all articles made therefrom (excluding articles used for agricultural purposes) and all items specifically provided in the schedule." *

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 5