Narrow construction of sales tax entry excludes jam, jelly, tomato sauce and squash from first-point levy.

Item (4) of Rule 93-K of the Orissa Sales Tax Rules, 1947 was construed narrowly as covering only goods of the same genus as, or akin to, the articles specifically named in the entry. Administrative standing orders referring to tinned food and beverages could not expand the rule's scope. On that construction, jam, jelly, tomato sauce and squash were not shown to fall within the contemplated class of goods and were treated as outside the levy at the first point of sale. The reference was answered against the dealer and in favour of the Revenue.

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Issues: Whether jam, jelly, tomato sauce and squash are covered by item (4) of Rule 93-K of the Orissa Sales Tax Rules, 1947 so as to attract levy at the first point of sale.

Analysis: Rule 93-K enumerates goods taxable at the first point in a series of sales. The expression used in the item indicates that the specified articles are not to be read expansively without limit; only goods of the same genus, or goods akin to the specific articles mentioned, can fall within the entry. The reference to tinned food and beverages in administrative standing orders could not enlarge the rule beyond its proper scope. Jam, jelly, tomato sauce and squash were not shown to be goods of the kind contemplated by the entry, and their use was also different from the specific articles named therein.

Conclusion: The articles in question are not covered by item (4) of Rule 93-K, and the reference is answered against the dealer and in favour of the Revenue.

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