Sealed food and beverage entry narrowly construed, excluding Robinson's barley from tax coverage under the rule.

Rule 93-K of the Orissa Sales Tax Rules, 1947 was construed as covering only a restricted class of sealed food or beverage products, because the general words "food and beverages" are controlled by the specific items that follow. On that reading, Robinson's barley in sealed containers was not treated as a commodity of the same kind as the exemplars listed in the rule, and it could not be brought within the entry merely because it was edible and packed in sealed containers. The commodity was therefore held outside Rule 93-K, and the issue was answered against the dealer and in favour of the Revenue.

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Issues: Whether Robinson's barley in sealed containers falls within the expression "Food and beverages in sealed containers" under Rule 93-K of the Orissa Sales Tax Rules, 1947.

Analysis: The rule enumerates specified goods taxable at the first point of sale, and the general words "food and beverages" are controlled by the specific instances that follow. The listed items indicate a restricted class of sealed food or beverage products of the same kind as the exemplars mentioned in the rule. Robinson's barley is not of that class, and it cannot be treated as a commodity covered by the rule merely because it is edible or supplied in sealed containers.

Conclusion: Robinson's barley in sealed containers is not covered by Rule 93-K of the Orissa Sales Tax Rules, 1947, and the question was answered against the dealer and in favour of the Revenue.

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