https://www.taxtmi.com/caselaws?id=31794 In sales tax classification, the expression "livestock" in Rule 5(2)(xxvi) of the Andhra Pradesh General Sales Tax Rules is confined by the limiting words "that is to say" and the illustrative list of domestic quadrupeds that follows. The term must be understood in its popular and common parlance sense, not in a broad scientific sense; on that basis, day-old chicks are regarded as birds, not animals, and do not fall within the rule. The rule therefore cannot be enlarged beyond the class actually indicated by its wording and illustrations, and the sale of day-old chicks was taxable accordingly. en-us Fri, 15 Oct 1993 00:00:00 +0530 Fri, 19 Sep 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31794 In sales tax classification, the expression "livestock" in Rule 5(2)(xxvi) of the Andhra Pradesh General Sales Tax Rules is confined by the limiting words "that is to say" and the illustrative list of domestic quadrupeds that follows. The term must be understood in its popular and common parlance sense, not in a broad scientific sense; on that basis, day-old chicks are regarded as birds, not animals, and do not fall within the rule. The rule therefore cannot be enlarged beyond the class actually indicated by its wording and illustrations, and the sale of day-old chicks was taxable accordingly. Case-Laws VAT and Sales Tax Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31794