Supreme Court · 1993 INSC 337 · Decided 15 October 1993

Royal Hatcharies PVT. LTD. ETC. ETC. v. State of Andhra Pradesh and ANR. ETC. ETC.

Court: Supreme Court of India
Citation: 1993 INSC 337 · [1993] SUPP. 3 S.C.R. 368
Case number: CIVIL APPEAL No. 2394/1989
Decided: 15 October 1993
Bench: P.B. SAWANT, B.P. JEEVAN REDDY (2-judge bench)
Case type: Civil

Headnote

HATCHARIES PVT. LTD. ETC. ETC. v. STATE OF ANDHRA PRADESH AND ANR. ETC. ETC. OCTOBER 15, 1993 [P.B. SAWANT AND B.P. JEEVAN REDDY, JJ] The Andhra Pradesh General Sales Tax Act, 1957/The Andhra Pradesh General Sales Tax Rules, 1957: Section 5(1)/Rule 5(2) Clause (XXVI)--Levy of tax on sales or (XXVI) of Rule 5(2). Intepretation of Statutes: Sales Tax enactments-Interpretation of-Held, expressions occurring in Sales Tax enactments must be understood in their popular sense. Words & Phrases-Expressions "domestic Animals'~ "that is to say'~ 'etc' occurring in clause (XXVI) of

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