Illustrative tax entry wording extends to baby food by class, bringing Angel Baby Milk Food within the first-point levy.

The phrase "such as" in item (11) of rule 93-I of the Orissa Sales Tax Rules, 1947 was construed as illustrative, not exhaustive, so the entry covered the class of baby foods indicated by the provision. On that contextual reading, Angel Baby Milk Food was treated as a baby food within the levy entry, and the absence of its name from the notifications did not exclude it from tax at the first point in the sales chain. The contention of double taxation was not examined in reference jurisdiction.

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Issues: Whether Angel Baby Milk Food fell within item (11) of rule 93-I of the Orissa Sales Tax Rules, 1947 and was therefore liable to tax at the first point in the series of sales.

Analysis: The expression "such as" in item (11) was held to be illustrative and not exhaustive. The provision was construed in context, with emphasis on the class of goods indicated by the entry and the use of brand names of baby foods as examples. On that approach, the article in question was treated as a baby food of the kind covered by the entry, and the argument that the omission of its name from the notifications excluded it from the levy was rejected. The plea regarding double taxation was not examined in reference jurisdiction.

Conclusion: Angel Baby Milk Food was covered by item (11) of rule 93-I and was liable to first-point levy, so the answer was in favour of the Revenue and against the dealer.

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