https://www.taxtmi.com/caselaws?id=157274 Item (4) of Rule 93-K of the Orissa Sales Tax Rules, 1947 was construed narrowly as covering only goods of the same genus as, or akin to, the articles specifically named in the entry. Administrative standing orders referring to tinned food and beverages could not expand the rule's scope. On that construction, jam, jelly, tomato sauce and squash were not shown to fall within the contemplated class of goods and were treated as outside the levy at the first point of sale. The reference was answered against the dealer and in favour of the Revenue. 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 was construed narrowly as covering only goods of the same genus as, or akin to, the articles specifically named in the entry. Administrative standing orders referring to tinned food and beverages could not expand the rule's scope. On that construction, jam, jelly, tomato sauce and squash were not shown to fall within the contemplated class of goods and were treated as outside the levy at the first point of sale. The reference was answered against the dealer and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157274