As per case facts, the appellant hatcheries, engaged in selling day-old chicks to poultry farms, had sales tax levied on them by authorities under Section 5(1) of the Andhra Pradesh ... General Sales Tax Act, 1957, treating the chicks as general goods. The appellants contended that day-old chicks fell under clause (26) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules, which would mean tax should be levied at the purchase point, not sale. Their writ petitions challenging this were dismissed by the High Court. The question arose whether day-old chicks are included within clause (26) of Rule 5(2) of the Andhra Pradesh General Sales Tax Rules, which defines 'livestock' as 'all domestic animals such as, oxen, bulls, cows, buffaloes, goats, sheep, horses etc.'. Finally, the Supreme Court held that day-old chicks are not included in clause (26) of Rule 5(2). The court clarified that expressions in sales tax enactments must be understood in their popular sense, where chicks are commonly referred to as 'birds' rather than 'animals'. The clause restricts 'livestock' to 'domestic animals' and provides illustrations that are all quadrupeds, with no birds. To include chicks would render the specific illustrations and the spirit of the clause meaningless, as the examples provided clearly indicate the type of quadrupeds the rule-making authority had in mind.