AMAR CHAND LAKHIRAM Vs. STATE OF ORISSA

JUDGEMENT

(1.) RULE 93-K of the Orissa Sales Tax Rules, 1947, enumerates items of goods which are taxable at the first point in a series of sales. One of the items is : Food and beverages in sealed containers such as Maltodex, Maltova, Horlicks, Viva, Complan, Bournvita, condensed milk. The point of reference is whether Robinson's barley is covered by this item.

(2.) THE item itself indicates that all food and beverages are not covered thereunder and only such of them which are akin to or of the kind of specific goods mentioned in the latter part are covered by the item. In other words, any other specific goods to be covered by the item must take its colour from the specific goods mentioned in the latter part. It is well-known that the specific goods mentioned in the latter part are for usual consumption by persons who can afford for the same, whereas barley is for occasional human consumption irrespective of capacity of persons to afford for the same. Consequently, Robinson's barley in sealed container cannot be considered to be an item of food/beverage so as to be covered by the rule.