https://www.taxtmi.com/caselaws?id=157274 Item (4) of Rule 93-K of the Orissa Sales Tax Rules, 1947, which identifies goods taxable at the first point of sale, applies only to goods of the same genus as or akin to the articles specifically listed. Administrative standing orders referring to tinned food and beverages cannot expand the entry beyond its proper scope. Jam, jelly, tomato sauce and squash were not established as goods contemplated by the specified entry, and their use differed from that of the named articles. They are therefore not covered by item (4) and do not attract first-point levy under that entry. en-us Tue, 07 Jul 1992 00:00:00 +0530 Thu, 03 Oct 2013 15:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157274 Item (4) of Rule 93-K of the Orissa Sales Tax Rules, 1947, which identifies goods taxable at the first point of sale, applies only to goods of the same genus as or akin to the articles specifically listed. Administrative standing orders referring to tinned food and beverages cannot expand the entry beyond its proper scope. Jam, jelly, tomato sauce and squash were not established as goods contemplated by the specified entry, and their use differed from that of the named articles. They are therefore not covered by item (4) and do not attract first-point levy under that entry. Case-Laws VAT and Sales Tax Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157274