1992 (8) TMI 260

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....st point?" Pursuant to the direction, a case has been stated and the question has been referred to for opinion. 2.. Background facts as described by the Tribunal in the statement of case are to the following effect: For the periods relating to quarters ending June 30, 1979 and September 30, 1979, respectively, the dealer sold "Angel Baby Milk Food" to registered dealers in the State of Orissa and claimed deduction under section 5(2)(A)(a)(ii) of the Act. Such claim was disallowed by the Sales Tax Officer on the ground that the article in question is subject to tax at the first point in a series of sale in terms of rule 93-I of the Orissa Sales Tax Rules, 1947 (in short, "the Rules"). Accordingly assessment was made. The dealer's ap....

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.... .....................   (11) Baby foods, such as Amul, Amul Spray, Vijay Spray, Lever Spray, Bal Amul, Glaxo, Farex, Casilan, Lactodex, Lactogen, Nespray. ......................." 4.. The expression "such as" indicates that the same was intended to be illustrative and not exhaustive. We shall now consider the significance of the word "such", and the expression "such as". According to the Webster's Universal Dictionary, "such" means of that or similar kind; of the same nature, quality, degree; of kind; like that; specified, or implied; of that kind, of the kind just stated; possessing a specified quality to so great a degree. According to the Oxford English Dictionary "such" is an illustration of forms; it is a demonstrativ....

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....93-K "food and beverages" in sealed containers such as Maltodex, Maltova, Horlicks, Viva, Complan, Bournvita, condensed milk have been indicated. They belong to a class. We have observed in the case of State of Orissa v. Jyoti Trading Company (S.J.C. No. 15 of 1987 decided on July 7, 1992)* that jam, jelly, tomato sauce and squash are not covered by item 4 of rule 93-K for levy of tax *Reported in [1993] 88 STC 530 supra. at the first point of sale as they do not belong to the indicated class. The context in which the expression "such as" is used is of vital importance. In the context of divergent articles being covered, serial 30-D of the list of goods exempted from sales tax in terms of Notification No. 20206-CTA-14/76 dated April 23, 197....