https://www.taxtmi.com/caselaws?id=157272 The phrase "such as" in item (11) of rule 93-I of the Orissa Sales Tax Rules, 1947 was construed as illustrative, not exhaustive, so the entry covered the class of baby foods indicated by the provision. On that contextual reading, Angel Baby Milk Food was treated as a baby food within the levy entry, and the absence of its name from the notifications did not exclude it from tax at the first point in the sales chain. The contention of double taxation was not examined in reference jurisdiction. en-us Mon, 03 Aug 1992 00:00:00 +0530 Thu, 03 Oct 2013 15:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157272 The phrase "such as" in item (11) of rule 93-I of the Orissa Sales Tax Rules, 1947 was construed as illustrative, not exhaustive, so the entry covered the class of baby foods indicated by the provision. On that contextual reading, Angel Baby Milk Food was treated as a baby food within the levy entry, and the absence of its name from the notifications did not exclude it from tax at the first point in the sales chain. The contention of double taxation was not examined in reference jurisdiction. Case-Laws VAT and Sales Tax Mon, 03 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157272