https://www.taxtmi.com/caselaws?id=153086 In an exemption notification using the phrase "cattle feed, namely," the word "namely" is treated as restrictive, confining the exemption to the items specifically listed after it. The drafting choices "namely," "for example," "that is to say," and "such as" are not interchangeable, and the presence of express exclusions does not expand the notification's scope. On that construction, only the enumerated cattle-feed items fall within the exemption, and tapioca thippi dust and the mixture of molasses with tapioca thippi dust are outside it. en-us Tue, 08 Apr 1980 00:00:00 +0530 Wed, 17 Jul 2013 12:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153086 In an exemption notification using the phrase "cattle feed, namely," the word "namely" is treated as restrictive, confining the exemption to the items specifically listed after it. The drafting choices "namely," "for example," "that is to say," and "such as" are not interchangeable, and the presence of express exclusions does not expand the notification's scope. On that construction, only the enumerated cattle-feed items fall within the exemption, and tapioca thippi dust and the mixture of molasses with tapioca thippi dust are outside it. Case-Laws VAT and Sales Tax Tue, 08 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153086