https://www.taxtmi.com/caselaws?id=128336 The expression "any other place" in the proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957 is confined by ejusdem generis to places of the same kind as a hotel, boarding-house, restaurant or stall, namely places where food or drink is sold for immediate consumption. The provision does not extend to all places of sale regardless of character, because the statutory wording and legislative context indicate an enlarged class of similar consumption premises. A wholesale depot is not of the same genus as the listed establishments, so sales made from such a depot do not attract the higher rate of tax under the proviso. en-us Thu, 02 Mar 1961 00:00:00 +0530 Tue, 02 Apr 2013 11:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128336 The expression "any other place" in the proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957 is confined by ejusdem generis to places of the same kind as a hotel, boarding-house, restaurant or stall, namely places where food or drink is sold for immediate consumption. The provision does not extend to all places of sale regardless of character, because the statutory wording and legislative context indicate an enlarged class of similar consumption premises. A wholesale depot is not of the same genus as the listed establishments, so sales made from such a depot do not attract the higher rate of tax under the proviso. Case-Laws VAT and Sales Tax Thu, 02 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128336