https://www.taxtmi.com/caselaws?id=158315 Entry 44-A of the Andhra Pradesh General Sales Tax Act was construed narrowly by reading the general words with the specific illustrations in the entry. Applying noscitur a sociis and contextual interpretation, the Court held that "all other foodstuffs or products" covers only goods of the same class as the illustrated items such as Bournvita, Ovaltine, Ragimalt and Boost, namely comparable human-consumed products. Honeyrex, being honey with additives, was not shown to be of that class and therefore did not fall within the special entry; it remained taxable as general goods and the Revenue's assessment was sustained. en-us Wed, 13 Sep 1995 00:00:00 +0530 Mon, 21 Oct 2013 11:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158315 Entry 44-A of the Andhra Pradesh General Sales Tax Act was construed narrowly by reading the general words with the specific illustrations in the entry. Applying noscitur a sociis and contextual interpretation, the Court held that "all other foodstuffs or products" covers only goods of the same class as the illustrated items such as Bournvita, Ovaltine, Ragimalt and Boost, namely comparable human-consumed products. Honeyrex, being honey with additives, was not shown to be of that class and therefore did not fall within the special entry; it remained taxable as general goods and the Revenue's assessment was sustained. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158315