TMI Blog1975 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... inating on these questions, it would have performed a service to this court and to the public and rendered the task of judicial construction simpler. - Civil Appeal No. 1623, 1624 of 1971, - - - Dated:- 23-4-1975 - KRISHNA IYER V.R., SARKARIA R.S. AND GUPTA A.C. JJ. S.T. Desai, Senior Advocate (Naunit Lal and Miss Lalita Kohli, Advocates, with him), for the appellant. S.N. Manchanda, Senior Advocate (O.P. Rama, Advocate, with him), for the respondent Nos. 2 to 4. G.L. Sanghi, Senior Advocate (Girish Chandra and R.N. Sachthey, Advocates, with him), for the respondent No. 1 -------------------------------------------------- The judgment of the Court was delivered by KRISHNA IYER, J. -Mr. S.T. Desai, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D/10-5-56. Exemption has been allowed to: Milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (i) products sold in sealed containers, (ii) sweetmeats and (iii) ghee." Thus in general terms cream is exempted from payment of Central sales tax by virture of this notification but it carves out an exception to the exemption. If the cream were "sold in sealed containers" the seller could not come within the exemption notification. We need not go into the techinque of sealing adopted in this case since it is common ground now that the cream is put in containers whose lids are properly soldered. The short question is whether cream sold in soldered containers, in the circumstances set out above, can be descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the consumers buy on the strength of the image projected before them in their packed state. For instance, a well-secured box of chocolates, carton of dried fruits or a tin of coffee put out with well-known markings, a sealed bottle of whisky sold in such manner that its quality, quantity and genuineness are easily acceptable-these, going by the consumers' habit of looking for articles properly packed or tinned and acquiring a special value as a unit of consumer commodity, may legitimately be described as items "sold in sealed containers". If we consult our housewives or our village vendors, there is no doubt that these illustrations may be borne out as apt and may even be supplemented by other like instances. A thing is bought loose fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had no particular design nor did they bear any special marks or have a uniform size. Thus the sealed container had no connection with the bargain or the stuff sold. The emphasis was on the cream and the container had no pertinence in the context. In this connection, he, also referred to section 8 of the Act, which refers to containers and packing materials. There is force in the argument, certainly. But, as earlier indicated, judicial adventure in interpretation-particularly in tax matters-is severely circumscribed. Mr. Desai posed the question whether sale in loose quantities and unsealed containers (in this very case, cream had also been sold in milk cans which were not sealed and had been granted tax exemption) made any difference fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by way of putting its seal by the manufacturer in order to secure the goods in the container in such a manner that to have access to the contents of the container the seal so put has to be destroyed or broken. For if it were not so done neither the retailer nor the purchaser would be sure whether the goods inside the container as to their quality and quantity are the same as represented and have not been otherwise adulterated or mixed up by extraneous elements. It is hardly necessary to mention that a dealer carrying on the business of selling sweetmeats and confectionery on a comparatively smaller scale would find it uneconomical commercially to put the stuff sold or to be sold in sealed containers; it is only a large scale manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tities sold induced this step. It is not for the court to launch on obscure fiscal astrology but merely to construe what has been expressed in plain words. We should have been happier if the State had furnished the reasons prompting the exclusion from the exemption. An intelligent appreciation of the reason of the rule is an aid to judicial construction but the State has not been as alert on this score as we might have wished. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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