Holding

Day‑old chicks are not included within clause (xxvi) of Rule 5(2); the clause covers only domestic quadrupeds, so tax on their sale is valid.

Summary

Royal Hatcheries Pvt. Ltd. and other hatcheries sell day‑old chicks to poultry farms. The Andhra Pradesh sales‑tax authorities treated the chicks as general goods and levied tax on the sale under Section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957. The hatcheries contended that the chicks fell within clause (xxvi) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules, which exempts "livestock, that is to say, all domestic animals" from tax at the point of sale, and therefore tax could only be collected at the purchase point. The High Court rejected this view and dismissed the writ petitions. On appeal, the Supreme Court examined the meaning of "livestock" and "domestic animals" in the popular commercial sense, held that the clause was limited to quadrupeds such as oxen, cows, goats etc., and that day‑old chicks, being birds, are not "domestic animals" within the clause. Consequently, the tax on the sale of chicks was upheld. The appeals and review petition were dismissed.

Issues considered

The question whether day‑old chicks fall within clause (xxvi) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules, i.e., whether they are "livestock" meaning "all domestic animals" for tax exemption purposes.
How expressions in sales‑tax statutes should be interpreted – whether in their popular/common commercial sense or in a technical/scientific sense.

Legislation cited

Andhra Pradesh General Sales Tax Act, 1957s. 5(1)
Andhra Pradesh General Sales Tax Rules, 1957s. Rule 5(2) clause (xxvi)
Livestock Importation Act, 1989

Subjects

sales taxstatutory interpretationpopular sensedomestic animalslivestockday‑old chickstax exemptionrule construction

Judgment

A ROYAL HATCHARIES PVT. LTD. ETC. ETC.
v.
STATE OF ANDHRA PRADESH AND ANR. ETC. ETC.

OCTOBER 15, 1993

B [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 pur-
chase of goods whether general goods-Chicks-Held, Chicks are not under-
stood as animals in popular sense and in common commercial parlance, and
are not included within Clause (XXVI) of Rule 5(2).

Intepretation of Statutes:
D
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 r. 5(2) of the Andhra Pradesh General
E Sales Tax Rules, 1957-Meaning of

The appellant-hatcharies were engaged in selliilg day-old chicks to
poultry farms. The sales tax authorities treating day-old chicks as general
goods, levied tax on their sales under secti"n 5(1) of the Andhra Pradesh
General Sales Tax Act, 1957. They rejected appellants' case that since
F day-old chicks fell within clause (xxvi) of Rules 5(2) the Andhra Pradesh
General Sales Tax Rules, tax could be levied only at the purchase point.
Appellants' writ petitions before the High Court were dismissed.

Hence the appeals by speCial leave.
G It was contended on behalf of the appellants that day-old chicks sold
by them were livestock as well as domestic animals falling under clause
(xxvi) ()f Rule 5(2) of the Andhra Pradesh General Sales Tax Rules; the
word 'etc.' in clause (xxvi) indicated that the animals mentioned therein
,were merely illustrative and not exhaustive and, therefore, the High Court
H committed an error in holding that only quadrupeds and not birds were
368
IIATClffRIES \".STATE

included uithin the said clause. A
The respondent-State contended that the expressions occurring in
the sales-tax statute should be understood in their popular sense and in
common/commercial parlance, and since chicks were never understood as
domestic animals in common/commercial parlance, they did not foll within
clause (xxvi) of Rule 5(2) of the Rules. B
Dismissing the appeals, this Court

HELD : 1.1 Chicks sold by the appellants are not included mthin
clause (xxvi) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules.
[372-B]
c
1.2. Clause (xxvi) of Rule 5(2) does not cover all 'livestock'. It covers
only that 'livestock' which answers the description 'domestic animals'. In
popular and common parlance, day-old chicks-or for that matter, chicks-·
are not referred to or understood as 'animals', through in its literal sense,
the word 'animal' refers to any and every 'animate' object as distinct from D
inanimate objects ..Words of this nature are construed having regard to
the context and the object underlying the enactment. [378-G-H, 379-A-B]

Casher v. Holmes, [109] (Kings Bench) English Reports 1263; Earl
of Nonna11to11 v. Gilas & A11r., [1980] 1 All E.R. 106; Peterborough Royal E
Foxltou11d Show Society v. Commissioner of lnla11d Revenue, 20 Tax Cases
249 and Bridge v. Parsons, [1863] 32 L.J.M.C. 95, referred to.

Livestock Importation Act, 1989; "Livestock Breeding i11 India; by D.
Sundaresan; "171e live stock i11 less developed Cou11tries:, FAD publication;
"Penna11ent Edition of the Words & Phrases, Vol. 13, p. 407 and "Collins F
Cobui/d English La11guage Dictionary:, "Genetics and A11imal Breedi11g, by
Maclejowski, referred to.

1.3. Clause (xxvi) of Section (2) opens mth the word, 'livestock', but
it does not stop there. Had it been so there would be no doubt that day-old G
chicks or for that matter, older chicks and chicken would have certainly
fallen mthin the ambit of the expression 'livestock' and would have been
taxable at puchase point. But the clause proceeds further and restricts the
ambit of the expression 'livestock' to demestic animals referred to therein.
That is the effect of the words "that is to say". Yet again, the meaning of
expression "all domestic animals" is illustrated by mentioning some of H
370 SUPREME COURT REPORTS (1993) SUPP. 3 S.CR.

A them, namely oxen, bulls, cows, buftalows, 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 animals the Rule-making
authority had in mind. (373-B-EJ

Rajasthan Roller Flour Mills Association v. State of Rajasthan, [1993)
B 5 J.T.138, relied on.

Peterborough Royal Foxhound Show Society v. Commissioner of /11/a11d
Revenue, 20 Tax Cases 249, not applicable.

2.1. The Court would not adopt a construction which would render
C some of the words in a statutory provisions nugatory and/or supetflous.
[375-D]
2.2. Though the words "such as" indicate that what are mentioned
thereafter are only illustrative and not exhaustive .and the clause also ends
with the word "etc.", but then in the context, it would be reasonable and
D 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 certainly be included therein. To do so would be to depart
from and ignore the ordinary popular connotation of the words "domestic
animals" besides doi:ng violence to the spirit and structure of the clause. If
E birds are also included in the clause, the very purpose of giving the illustra-
tions disappears. Those words in the clause would become superflous.
[373-F, 379-E-F]
Ambatialos v.Anton Jurgens Margarine Works, [1923) A.C. 175, ref·
fered to.
F 3.1. Expressions occurring in sales-tax enactments must be under-
stood in their popular s~nse, that is, in the sense in which "people conver-
sant with the subject-matter with which the Statute is dealing would

G
attribute to it". (373-H]

State of West Bengal & Ors. v. Washi Ahmed & Ors., 39 S.T.C. 378;
-
Commissioner of Sales Tax, U.P. v. S.N. Brothers, 31 S.T.C. 302; Charanjit
Lal Anand v. State of Assam & Anr., 60 S.T.C. 89; Hemens (Valuation
Officer) v. U'hitsbury Fann and Stud Ltd. & Ors., (1988) 1 All E.R. 72 and
Alexander v. Immigration Appeal Tribunal, (1982) 2 All E.R., 766, relied on.

H 3.2. In populer sense chicks are referred to as 'birds' not as
HATCHERIESv. STATE(JEEVAN REDDY,J.) 371

'animals'. That this is the sense in which the said word is used is home A
out by the type of animals mentioned in clause (xxvi) of Rule 5(2) by way
of illustration. All of them are animals-domestic animals, to wit, oxen,
bulls, cows, buffalows, goats, sheep and horses. It is significant to notice
that not one of them belongs to the birds' category. (379-D-EJ

CIVIL APPELLATE JURISDICTION : Civil Appeal No. 2394 of B
1989.

From the Judgment and order of the Andhra Pradesh High Court
dated 13.3.1989 in W.P. No. 1207 of 1986.

With c
C.A. Nos. 406/88, 411/88, RP(C) No. 75189, CA. Nos. 2710/89,
407.101ss, 412-15/88, 46n/89.
Soli J. Sorabjee, K. Madhava Reddy, S. Ganesh, R. Karanjawala,
Rajesh Kumar, P.K. Mullick, Ms. M. Karanjawala, B. Rajeshwar Rao and D
Vimal Dave for the appellants.

C. Sitaramiah, V.S.N. Chari, Sreerama Murthy, Ms. Bharti Reddy
and Ms. Pramila, Advocates for the respondents.

The Judgment of the Court was delivered by E
B.P. JEEVAN REDDY, J. The appllants in this batch of appeals are
Hatcheries in the State of Andhra Pradesh. They sell day-old chicks to
poultry farms. The Sales Tax Authorities levied tax on the sales of day-old
chicks effected by the appellants under Section 5(1) of the Andhra Pradesh
General Sales Tax Act, 1957. The authorities treated day-old chicks as F
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 G
of Andhra Pradesh by way of Writ Petitions disputing the levy and collec-
tion 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 II 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 H
372 SUPREME COURT REPORTS [1993) SUPP. 3 S.C.R.

A at the purchase point by virtue of Rule 5(2) (xxvi) of the Rules. The
Division Bench of the High Court negative 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 chicks fall within
B Rule 5(2) (xxvi) of the Rules and, therefore, taxable at the purchase point.
For this reason, it is contended, no tax can be collected from the appellants
who are the sel,lers.

Rule 5(2) (xxvi) reads as follows:
c "(2) In the case of under-mentioned goods, the turnover of a dealer
for the purposes of these Rules shall .be the total amount payable
by the dealer as the consideration for the purchase of goods.

(xxvi) Live~tock, that is to say, all domestic animals such as, oxen,
D bulls, cows, buffaloes, goats, sheep, horses etc."

3. Mr. Sorabjee, learned counsel for the appellants submitted that
the day-old chicks sold by the appellants are livestock. The are also
domestic animals. The animals mentioned in the said clause are merely
illustrative but not exhaustive which is evident form the use of the word
E "etc." at the end of the clause. The High Court was in error in holding that
only quadrupeds (four-legged animals) are included within the clause but
not birds. Chicks and chicken are domestic animals, whether one looks at
the dictionary meaning of 'animal' or its technical meaning. Learn.!d coun-
sel cited a number of decisions, both Indian and English, in support of his
F contentions. On the other hand, Shri C. Sitaramiah, learned counsel ap-
pearing for the State of Andhra Pradesh supported the reasoning and
conclusion of the High Court. Counsel submitted that the expression
occurring in a sales-tax statute should be understood in their popular sense

G
i.e., in the sense in which the common people and the traders dealing in
the said goods understand them in their daily course of business and not
in their technical or scientific sense. Quite of few decisions are cited by the
-
learned counsel to support his submissions. ·

4. Having regard to the relevance of the language employed in Rule
5(2) (xxvi), it would be appropriate to set out the same over again here. It
H. reads: "Livestock, that is to say, all domestic animals such as, oxen, bulls,
HATCHERIES v. STATE (JEEVAN REDDY, J.] 373

cows, buffaloes, goats sheep, horses elc." The clause opens with lhe word, A
'livestock', but it does not stop there. Had it stopped there, there could be
no doubt that day-old chicks or for that matter, older chicks and chicken
would have certainly fallen within the ambit of the expression 'livestock'
and would hd~e been taxable at purchase point. But the clause proceeds
further and restricts the ambit of the expression "livestock" to domestic B
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 Association v. State of Rajasthan,
[1993) 5 J.T. 138. 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.
c
'Livestock' is, ordinarily speaking, not confined to domestic animals. As
held in Peterborough Royal Foxhound Show Society v. Commissioner of
Inland Revenue, 20 Tax cases 249, 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. D
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 them ends with the word
"etc.". This could not have been without a purpose. It could only be to E
indicate the type of domestic animals the Rule-making authority had in
mind. Why did the Rule-making authority not mention a single bird, while
mentioning so many animals ? It is true, the words "such as" indicate that
··what are mentioned thereafter are only illustrative and not exhaustive. The
clause also e.nds with the word "etc.", which does mean that some more
F
domestic animals in addition to those specifically mentioned therein are
also included within the meaning the words "all domestic animals". But the
question still remains, whether day-old chicks were contemplated as in-
cluded within the clause ? In othe.- words, whether chicks can be called
'domestic animals' so as to fall within the purview of the said clause ?
G
5. It is a well-settled propostion that such expressions occurring in
sales-tax enactments must be understood in their popular sense, that is in
the sense in which "people conversant with the subject-matter with which
the Statute is dealing would attribute to it". In State of West Bengal and
Others v. Washi Ahmed and Others, 39 S.T.C. 378 this Court observed: H
374 SUPREME COURT REPORTS [1993) SUPP. 3 S.C.R.

A "Now the word "vegetable" is not defi!led in the Act but it is
well-settled as a result of several decisions of this Court of which
we may mention only two, namely, Ramavatar Budhaiprasad v.
Assistant Sales Tax Officer, Ako/a and Motipur Zamindary Co. Ltd.
v. State of Bihar, that this word, being a word of every day use,
must be construed not in any technical sense, not from any botani-
B cal point of view, but as understood in common parlance. The
question which arose in Ramavatar's case was whether betel leaves
are "vegetables" and this Court held that they are not included
within the term. This Court quoted with approval the following
passage from the judgment of the High Court of Madhya Pradesh
c in Madhya Pradesh Pan Merchants Association, Santra Market,
Nagpur v. State of Madhya Pradesh:-

In our opinion, the word 'vegetables' cannot be given the com-
prehensive meaning the term bears in natural history and has not
been given that meaning in trucing statutes before. The term
D
'vegetables' is to be understood as commonly understood denoting
those classes of vegetable matter which are grown in kitchen
gardens and are used for the table", and observed that "the word
'vegetable' in trucing statutes is to be understood as in common_
parlance, i.e., denoting class of vegetables which are grown in a
E kitchen garden or in a farm and are used for the 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 sugarcane can be regarded as vegetable and it
was held by this Court that sugarcane cannot be said to fall within
F the definiton 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. Inland Revenue Commissioners that "if a statute
G 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 sub-
IH ject-matter with which the statute is dealing would attribute to it".
HATCHERIES v. STATE (JEEVAN REDDY,J.) 375

So also the Supreme Court of Canada said in Planters Nut and A
Chocolate Co. Ltd. v. The King, while interpreting the words "fruit"
and "vegetable" in the Excise Act: "They are ordinary words in
every day use and are, therefore, to be construed according to their
popular sense." The same rule was expressed in slightly different
language by Story, J., in 200 Chests of Tea, where the learned Judge B
said that "the particular words used by the legislature in the
denomination of articles are to be understood according to the
common commercial understanding of the terms used, and not in
their scientific or technical sense, 'for the legislature does not
suppose our merchants to be naturalists, or geologists, or
botanists"'. C
To the same effect are the decisions in Commissioner of Sales Tax,
U.P. v. S.N. Brothers, 31 S.T.C. 302 and Charanjit Lal Anand v. State of
Assam & Anr. 60 S.T.C. 89.

D
_, 6. Another rule of construction which is equally well established is
that the Court would not adopt a ..:onstruction which would render some
of the words in a statutory provision nugatory and/or superfluous. It is from
the above stand point that we have to approach and interpret the clause
in question and determine whether day-old chicks can be said to fall within
its scope? E
7. Besides Peterborough Royal Foxhound Show Society v. Commis-
sioner of Inland Revenue, 20 Tax Cases 249, Mr. Sorabjee brought to our
notice the definition of "livestock" in the Livestock Importation Act, 1898,
the notification dated 20th July, 1960 issued by the Central Government
F
under the said Act, the text book "Livestock Breeding in India" by D.
Sundaresan and the FAU publication "The livestock in less-developed
countries" in support of the proposition that day-old chicks are livestock.
Inasmuch as there is no quarrel with the said proposition, it is not necessary
to refer to them in any detail.
G
8. Mr. Sorabjee then brought to our notice certain decisions and
literature in support of his proposition that chicks are "domestic animals".
In the 'Permanent Edition of the Words and Phrases' - Volume 13 pg. 407
as well as in the Collins Cobuild English Language Dictionary, "domestic
animals" are defined as including chicken. In the latter Dictionary, a H
/
.
376 SUPREME COURT REPORTS (1993) SUPP. 3 S.C.R. I
q
A domestic animal is defined as "one which is not wild and is kept on a farm
(
to produce food or in some one's home as a pet." In Bridge v. Parsons,
(18631 32 L.J.M.C. 95, a case arising under the enactment providing for
prevention or cruelty to animals, a question arose whether cock was
included within the meaning of the word 'animal' in Section 29 of the
Relevant Act. The definition in Section 29 ran thus:
B
"The word "animal" shall be taken to mean a horse, mare, gelding,
lI
bull, ox, cow, heifer, steer, calf, mule; ass, sheep, lamb, hog, pig, ')
sow, goat, dog, cat, or any other domestic animal".

c 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 iii the definition are quadrupeds, while cock is not. The Court
observed:

"But goats, hens and poultry are as much domestic animals as bulls
D and other animals which are mentioned, and the Act seems to have I.

intended to draw a distinction between such animals as are of a
domestic nature and such as are wild".

9. Certain notifications and clarifications issued by the Central Board
E of Direct Taxes under the Wealth Tax Act and the Income-tax Act and by \J
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
F
species of "live animals". Reliance is also placed upon a text book "Genetics
and Animal Breeding" by Macieiowski wherein domestic animals have been
divided into five broad categories, namely, cattle, oxen, swine, sheep and
poultry. Domestic animals are also classified into farm animals and those
which are merely associated with farms.
G
10. On the other hand, Mr. C. Sitaramiah, the learned counsel for
the State of Andhra Pradesh relied upon the following decisions in support
of his contention that in popular sense and in common/commercial par-
lance, day-old chicks are never understood as domestic animals and, (
H therefore, do not fall within the said clause (xxvi). In Casher v. Holmes, 109
HATCHERIES v. STATE [JEEV AN REDDY, J.) 377

-'Kings Bench' English Reports 1263 question arose, whether gold and silver A
are included within the expression "all other metals" occurring in the
relevant enactment providing dutv• on several goods. Lord Tentcrdcn,
~ ~ I
C..I.
held that ''the words 'all other metals' in this Act of Parliament must be
understood in their ordinary and popular sense; and in that sense· they
certainly do not include gold and silver. They are never spoken of in B
popular language as metals, but as "precious metals". To the same effect
are the observations of Littledale, J. While undoubtedly, gold and silver
are, strictly speaking, metals, the learned Judge held, they can not be
treated as such for the purpose of the Act in question which provided for
levy of duties on several metals. Two other learned Judges, Parke, J. and
Taunton, J. too agreed with this view. The next decision cited is in Earl of C
Nomianton v. Giles and another, (1980) 1 All E.R. 106. There the question
_was whether rearing pheasants for sport can be characterised as livestock-
keeping within the definition of the expression 'agriculture'. The Rent
Agriculture Act, 1976 defined 'agriculture' in the following words:
D
"(a) agriculture includes - (i) dairy-farming and livestock keeping
and breeding (whether those activities involve the use of land or
not) ......"

It was held by the House of Lords that rearing pheasants for sports
E
cannot be characterised as livestock-keeping or breeding for the purposes
of the Act. However, if the pheasants are reared and bred for food, the
situation would be different. Similarly in Hemens (Valuation Officer) v.
Whitsbury Fann and Stud Ltd. and other appeals, [1988] 1 All E.R. 72 the
House of Lords held that keeping and bre~ding of thoroughbred recehor-
ses does not amount to agricultural operation within the meaning of F
General Rate Act, 1967. Learned counsel also relied upon the decision in
Alexander v. Immigration Appeal Tribunal, [1982] 2 All E.R. 766 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 G
rules considered in the said decision are the Immigration Rules.

11. 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 H
378 SUPREME COURT REFORTS (1993) SUPP. 3 S.C.R ..

A appellants on this aspect.
12. The learned counsel for the appellants also cited certain decisions
to show that the rule of ejusden generis shC?uld be applied with great care
and th~t the present trend is towards Jess and less reliance upon the said
rule. On this score again, there is no controversy and, therefore, we do not
B think it necessary to refer to the decisions cited.

13. Mr. Sorabjee relied upon a decision of House of Lords in
Ambatielos v. Anton Jurgens Margarine Works, 1923 A.C. 175 to illustrate
the meaning of the word 'etc.' The relevant clause in the charterparties,
c which fell for consideration in the said decision read as follows: ·
"Should the vessel be detained by causes over which the charterers
have no control, viz., quarantine, ice, hurricane, blockade, clearing
of the steamer after the last cargo is taketi over, etc., no demurrage
is to be charged and lay days not to count."
D
The question was where the discharge of goods was held up on
account of a general strike by the dock labourers, is it a cause falling within
the said clause ? It was held that it is. The opinion of Viscount Finlay shows
that the expression "viz." stands for "videlicet", which means "to wit" or "that
E is to say". These words are generally understood as words of limitation.
Regarding the meaning of the word "etc.", it was observed that the word
"etc." is absolutely different from "et alia" and that it means "all the rest".
Having regard to,the context and object underlying the said clause it was
held that the cause in question was covered by the said clause which spoke
F of "causes over which the charterers have no control," though the said cause
was not one among the causes specifically mentioned therein.

14. We may now proceed to answer the question arising for our
consideration ~n the light of the decisions and other material referred to
G above. We have hereinbefore analysed the clause in para (4). It is enough
to reiterate here that clause (xxvi) of Rule 5(2) does not cover all "live-
stock". It covers only that 'livestock' which answers the description "domes-
tic animals". In popular and common parlance, day-old chicks - or for that
matter, chicks - are not referred to or understood as 'animals', though in
its literal sense, the word 'animal' refers to any and every 'animate'. object
H as distinct from inanimate objects. The wider interpretation placed upon
HATCHERIES v. STATE (JEEVAN REDDY, J.) 379

the said word in Bridge v. Parsons, must be understood having regard to A
the object and purpose of the enactment concerned therein viz., prevention
of cruelty to animals. For that reason, cock- fights were held to be covered
by the enactment. The principle of this decision cannot be applied
mechanically to every situation, more so to a trucing provision like the one
concerned herein. The several decisions cited by Sri C. Sitaramiah show
that words of this nature are construed having regard to the context and
B
the object underlying the enactment. For example, in Casher v. Holmes,
arising under an enactment levying duties on several articles, 'metals' were
construed as not including gold and silver. It was held that gold and silver
are popularly referred to as previous metals and not as 'metals'. This brings
to our mind another illustration. Diamonds are stones' so are there several c
semi-precious stones used in carvings in marble. They are referred to as
precious or semi-precious stones. When l)ne 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 D
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 E
and cats - without trying to be exhaustive - may be covered by the said
clause by virtue of the word "etc.", chicks cannot certainly be included
therein. To do so would be to depart from and ignore the ordinary popular
connotation of the words "domestic animals" besides doing violence to the
spirit and structure of the clause. The use of the word "all" preceding F
"domestic animals" does not make any difference. It only means all domes-
tic animals of the type mentioned therein - all of which are quadrupeds. If
birds are also included in the clause, the very purpose of giving the
illustrations disappears. Those words in the clause would become super-
flous. Such an interpretation ought not to be adopted except perhaps to
avoid an absurd result. For all the above reasons, we hold, in agreement G
with the High Court, that the chicks sold by the appellants are not included
within clause (xxvi) of Rule 5(2) of the Andhra Pradesh General Sales Tax
Rules.

15. It is brought to our notice by Mr. Sorabjee that by an exemption H
380 SUPREME COURT REPORTS (1993] SUPP. 3 S.C.R.

A notification issued in August, 1992, day-old chicks have been exempted
from the tax. May be so. The said circumstance is no way relevant on the
question at issue. The exemption notification is also not placed before us.
In fact, the very fact of exemption shows the exigibility to tax under the
Act. We have, of course, not placed any reliance upon the said cir-
B cumstance in deciding the questi~n at issue.

16. For the above reasons, the appeals and Review Petition fail and
are dismissed. No costs.

R.P. Appeal dismissed.