TaxTMI 
TaxTMI 
In several provisions phrase "such as" is used. It's normal meaning is fir example. Is there any legal or supreme court citation.
Meaning of "such as" in construction of rules
08 Feb 2015 
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Meaning of such as indicates illustrative not exhaustive, requiring analogy to listed examples for inclusion.
The phrase "such as" introduces illustrative, not exhaustive, examples; an unlisted activity qualifies only if it is analogous to the listed illustrations. Commission agent services were found not analogous to the listed activities and thus did not fall within the illustrative inclusion for CENVAT credit. (AI Summary)
The phrase "such as" introduces illustrative, not exhaustive, examples; an unlisted activity qualifies only if it is analogous to the listed illustrations. Commission agent services were found not analogous to the listed activities and thus did not fall within the illustrative inclusion for CENVAT credit. (AI Summary)