Coffee powder included within "coffee" under sales tax law, confirming taxability of its turnover.

Coffee powder was held to fall within the expression "coffee" in section 5(v) of the Madras General Sales Tax Act because the term was given its ordinary legislative meaning and there was no indication that the legislature intended to limit it to coffee seeds alone. A definition of "grain" in another enactment was treated as inapposite since that statute used express limiting language. A later enactment defining coffee to include coffee powder was viewed as a comprehensive drafting measure and not a basis for narrowing the earlier provision. The turnover from the sale of coffee powder was therefore rightly assessed.

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Issues: Whether coffee powder falls within the expression "coffee" in section 5(v) of the Madras General Sales Tax Act.

Analysis: The term "coffee" was construed in the context of the sales tax enactment by applying its ordinary legislative meaning, there being no indication that the legislature intended to confine it to coffee seeds alone. The reference to the definition of grain in another enactment was held inapposite because that statute used language that expressly limited the scope of the defined term. The later enactment defining coffee to include coffee powder was treated as a comprehensive drafting measure and not as a basis for narrowing the meaning of the earlier provision.

Conclusion: Coffee powder is included within the expression "coffee" for the purpose of section 5(v), and the turnover from its sale was rightly assessed.

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