As per case facts, the State Government notified commodities for entry tax, including glass and plastic articles (Entry 30 and 54). A bangle merchant sought clarification if glass and plastic ... bangles were covered, and the Commissioner clarified they were subject to entry tax. Subsequent assessment orders were issued, leading the appellants to file Writ Petitions. The Single Judge allowed these, but the Division Bench reversed the decision, holding bangles were covered. The appellants then appealed to the Supreme Court. The question arose as regards the validity of imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods Act, 1979. Finally, the Supreme Court confirmed the Division Bench's judgment, stating that Entry 30 and Entry 54 are unambiguous and clearly cover glass and plastic bangles as 'articles made of glass' and 'articles made of plastic', respectively. The court rejected the 'noscuntur a sociis' rule of construction in this case, finding the legislature's intent to levy tax on such articles clear and not suffering from any defect or illegality.