In Amar Chandra Chakraborty v. Collector of Excise, Tripura (1972), the Supreme Court set out the…

The conditions include an enumeration of specific words forming a class, a general term following them, and no indication of a different legislative intent. One condition is that the class is NOT exhausted by the enumeration, so "the class or category is exhausted by the enumeration" is not a condition; if the class were exhausted, the general words would have nothing left to cover.