FOREMOST DAIRIES LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON being moved by Foremost Dairies Limited (hereinafter described as "the dealer') under section 24 (2) of the Orissa Sales Tax Act, 1947 (in short, "the Act'), this Court directed the Orissa Sales Tax Tribunal (in short "the Tribunal') to state a case and refer the following question 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 appeals before the Assistant Commissioner of Sales Tax, Cuttack Range, Cuttack (in short, "the ACST and the Tribunal were dismissed. The primary stand of the dealer as taken before the authorities below was that item (11) of the aforesaid rule does not encompass "angel Baby Milk Food". It was urged that. "vijay Spray" did not find place in the draft notification although it found place in the final Notification No. 15946/cta-15/79/f dated March 31, 1979. "angel Baby Milk Food" did not find place in either of the notifications. Therefore, the intention was not to include that produce in respect of item (11 ). Reference is made to item (7) of rule 93-J, which relates to milk powder and item (4) of rule 93-K which relates to certain illustrated items of food and beverages. It is urged that the expression "such as" appearing in item (11) of rule 93-I is illustrative, and "angel Baby Milk Food" is not related and akin to the illustrated articles. The stand which did not find acceptance by the authorities below was reiterated before us. The learned counsel for the department, however, submits that merely because the notifications did not indicate "angel Baby Milk Food", yet in view of the use of the expression "such as", it is abundantly clear that the same was to be treated as subject to tax at the first point in a series of sale.

(3.) 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 demonstrative word used to indicate the quality or quantity of a thing by reference to that of another or with respect to the effect that it produces or is capable of producing. Thus, syntactically "such" may have backward or forward reference. The use of "such" in the attributive position is illustrated in detail only in the sense of illustration of forms. It means the character, degree, or extent described, referred to, or implied in what has been said. It is used in a particularized sense. Standing predicatively at the head of a sentence or clause it refers summarily to a statement or description just made. It signifies that the indicated words are of the same kind or class as something mentioned or referred to of that kind; similar; the like. It is equivalent to a descriptive adjective or adverb on which it follows closely and the repetition of which is thus avoided. "such" has relevance where the meaning is determined by reference to a correlative or dependent clause. "such as" means having the character that he (it) has, no more and no less. The expression is used to introduce examples of a class. It is equivalent to for example, e. g. The clause introduced by "as" may be reduced to the subject only.