Ejusdem generis limits "any other place" under sales tax law, excluding wholesale depots from the higher food sales rate.

The expression "any other place" in the proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957 is confined by ejusdem generis to places of the same kind as a hotel, boarding-house, restaurant or stall, namely places where food or drink is sold for immediate consumption. The provision does not extend to all places of sale regardless of character, because the statutory wording and legislative context indicate an enlarged class of similar consumption premises. A wholesale depot is not of the same genus as the listed establishments, so sales made from such a depot do not attract the higher rate of tax under the proviso.

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Issues: Whether the expression "any other place" in the proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957 includes a wholesale depot so as to attract the higher rate of tax on sales of articles of food or drink.

Analysis: The proviso classifies sales of articles of food or drink sold in a hotel, boarding-house, restaurant, stall or any other place for immediate consumption. The specific words preceding "any other place" indicate a genus of places where such articles are sold for immediate consumption, and the general words must therefore be read in that context. The rule of ejusdem generis applies where the enumeration discloses a class not exhausted by the specific words, and the wording and legislative history show that the added phrase was meant to extend the class of similar places, not to cover all places of sale irrespective of their nature. A wholesale depot is not a place of the same kind as the places enumerated in the proviso.

Conclusion: "Any other place" does not include a wholesale depot, and the higher rate of tax under the proviso is not attracted to the assessee's sales from such depot.

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