Meaning of 'such as' in construction of rules

[Manoj Narayanwal]

In several provisions phrase 'such as' is used. It's normal meaning is fir example. Is there any legal or supreme court citation.

AI Summary

Clarification on 'Such As' in Legal Texts: Supreme Court Case Highlights Example Use in VAT and Sales Tax Contexts. The discussion revolves around the interpretation of the phrase 'such as' in legal texts, particularly in the context of VAT and sales tax provisions. A query was raised about its meaning and legal citations. It was explained that 'such as' is used to provide examples, not an exhaustive list. A Supreme Court case, Royal Hatcheries (P) Ltd. v. State of A.P., clarified that activities following 'such as' are illustrative. The court emphasized that for an activity to qualify as related to business, it must be similar to listed examples. Consequently, CENVAT credit is not applicable for services by commission agents as they are not analogous to the listed activities.