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1975 (4) TMI 100 - SC - VAT and Sales TaxWhether cream sold in soldered containers can be described appropriately as "products sold in sealed containers"? Held that: Appeal dismissed. Why should a sale, if generally exempt from tax, being a milk product, forfeit it merely because the wholesome step of sealing the container and insulating the food article from contamination, is taken during transit? But the counsel for the State has expressed his inability to throw light on this aspect or on the reasons for the policy. Had the State's counter-affidavit been more illuminating on these questions, it would have performed a service to this court and to the public and rendered the task of judicial construction simpler.
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