https://www.taxtmi.com/caselaws?id=157122 Rule 93-K of the Orissa Sales Tax Rules, 1947 was construed as covering only a restricted class of sealed food or beverage products, because the general words "food and beverages" are controlled by the specific items that follow. On that reading, Robinson's barley in sealed containers was not treated as a commodity of the same kind as the exemplars listed in the rule, and it could not be brought within the entry merely because it was edible and packed in sealed containers. The commodity was therefore held outside Rule 93-K, and the issue was answered against the dealer and in favour of the Revenue. en-us Wed, 27 Nov 1991 00:00:00 +0530 Mon, 30 Sep 2013 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157122 Rule 93-K of the Orissa Sales Tax Rules, 1947 was construed as covering only a restricted class of sealed food or beverage products, because the general words "food and beverages" are controlled by the specific items that follow. On that reading, Robinson's barley in sealed containers was not treated as a commodity of the same kind as the exemplars listed in the rule, and it could not be brought within the entry merely because it was edible and packed in sealed containers. The commodity was therefore held outside Rule 93-K, and the issue was answered against the dealer and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157122