TaxTMI 
TaxTMI 
1993 (10) TMI 85
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Pradesh General Sales Tax Act, 1957. The authorities treated day-old chicks as general goods. The appellants' case was that inasmuch as day-old chicks fall within clause (xxvi) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules, tax must be levied at the purchase point and, therefore, no tax can be levied or collected from the appellants. The appellants' contention was rejected by the authorities whereupon they approached the High Court of Andhra Pradesh by way of writ petitions disputing the levy and collection of tax upon the sale of chicks by them. They raised two contentions before the High Court, namely (1) chicks are not 'goods' within the meaning of Entry 54 of List 1 of the Seventh Schedule to the Constitution of India and, therefore, no tax can be levied upon the sale or purchase of chicks at all and (2) that even if the chicks are 'goods', the tax is leviable at the purchase point by virtue of Rule 5(2)(xxvi) of the rules. The Division Bench of the High Court negatived both the contentions and dismissed the writ petitions. 2. In these appeals, the first contention urged before the High Court is not urged before us. The only contention urged is that chick....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ambit of the expression "livestock" to domestic animals referred to therein. That is the effect of the words "that is to say". The meaning and purport of the words "that is to say" is explained by this Court in Rajasthan Roller Flour Mills Assn. v. State of Rajasthan'. They are words of limitation. In other words because of the use of the said words, the livestock contemplated by the said clause becomes confined to the domestic animals referred to in the said clause. 'Livestock' is, ordinarily speaking, not confined to domestic animals. As held in Peterborough Royal Foxhound Show Society v. IRC2 the word 'livestock' takes in 'animals' of any description. But the rule-making authority chose to limit the meaning of 'livestock' in the said clause only to domestic animals mentioned therein. Yet again, the clause does not stop with the words "all domestic animals". It proceeds further and goes on to illustrate the meaning of the expression "all domestic animals" by mentioning some of them, namely oxen, bulls, cows, buffaloes, goats, sheep and horses and then ends with the word " etc.". This could not have been without a purpose. It could only be to indicate the type of domestic a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... table'. This meaning of the word 'vegetable' was reiterated by this Court in Motipur Zamindary case where this Court was called upon to consider whether sugar-cane can be regarded as vegetable and it was held by this Court that sugar-cane cannot be said to fall within the definition of the word ,vegetable'. It is interesting to note that the same principle of construction in relation to words used in a taxing statute has also been adopted in English, Canadian and American courts. Pollock, B., pointed out in Grenfell v. IRC that , if a statute contains language which is capable of being construed in a popular sense such a statute is not to be construed according to the strict or technical meaning of the language contained in it, but is to be construed in its popular sense, meaning of course, by the words "popular sense", that sense which people conversant with the subjectmatter with which the statute is dealing would attribute to it.' So also the Supreme Court of Canada said in Planters Nut and Chocolate Co. Ltd. v. The King while interpreting the words 'fruit' and 'vegetable' in the Excise Act: 'They are ordinary words in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cow, heifer, steer, calf, mule, ass, sheep, lamb, hog, pig, sow, goat, dog, cat, or any other domestic animal." 11. The Court rejected the contention that a cock is not a domestic animal within the meaning of said definition inasmuch as all the animals mentioned in the definition are quadrupeds, while cock is not. The Court observed: "But goats, hens and poultry are as much domestic animals as bulls and other animals which are mentioned, and the Act seems to have intended to draw a distinction between such animals as are of a domestic nature and such as are wild." 12. Certain notifications and clarifications issued by the Central Board of Direct Taxes under the Wealth Tax Act and the Income Tax Act and by the Central Board of Excise and Customs under the Central Excise Act are brought to our notice which say that hens on a poultry farm are animals, that poultry farming falls within the meaning of animal husbandry and that poultry feed is treated as animal feed respectively. It is also pointed out that the Indian Customs Tariff Act, 1986-87 has classified "Poultry" as a species of "live animals". Reliance is also placed upon a textbook Genetics and Animal Breeding....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der v. Immigration Appeal Tribunal to support his contention that the delegated legislation must be construed sensibly according to the natural meaning of the language which was employed and not with the strictness applicable to a statute or statutory instrument. The rules considered in the said decision are the Immigration Rules. 15. So far as words "such as" are concerned, there is no dispute that they are meant to be illustrative and not exhaustive. It is, therefore, unnecessary to refer to the decisions cited by the learned counsel for the appellants on this aspect. 16. The learned counsel for the appellants also cited certain decisions to show that the rule of ejusdem generis should be applied with great care and that the present trend is towards less and less reliance upon the said rule. On this score again, there is no controversy and, therefore, we do not think it necessary to refer to the decisions cited. 17. Mr Sorabjee relied upon a decision of House of Lords in Ambatielos v. Anton Jurgens Margarine Worksto illustrate the meaning of the word 'etc.' The relevant clause in the charterparties, which fell for consideration in the said decision read as fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, 'metals' were construed as not including gold and silver. It was held that gold and silver are popularly referred to as precious metals and not as 'metals'. This brings to our mind another illustration. Diamonds are stones so are there several semiprecious stones used in carvings in marble. They are referred to as precious or semi-precious stones. When one speaks of stones, he does not mean to include the precious and semi-precious stones therein - unless, of course, the context drives him to do so. Coming back to the popular sense, chicks are referred to as 'birds' - not as 'animals'. That this is the sense in which the said word is used is borne out by the type of animals mentioned in the clause by way of illustration. All of them are animals - domestic animals, to wit, oxen, bulls, cows, buffaloes, goats, sheep and horses. It is significant to notice that not one of them belongs to the birds' category. No doubt, the word 'etc.' follows the said words but then in the context, it would be reasonable and appropriate to say that while animals like dogs and cats - without trying to be exhaustive - may be covered by the said clause by virtue of the word "etc.", chicks cannot certai....