TMI Blog1981 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... n up at the instance of the Commissioner of Sales Tax. The question referred for our opinion is: "Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that stapled polythene bags in which the pop corn was sold by the dealer are not sealed containers as mentioned in entry No. 1 of the Second Schedule appended to the Bengal Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Financial Commissioner. According to the Financial Commissioner, it was obvious that sealing was done to make the food-stuff or raw material airtight, so as to prolong the life of the product; further that such goods are packed in sealed tins, bottles or like containers so as to transport the finished products to places other than the manufacturing or producing areas. However, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here. The court, relying on the definition of the word "sealed", as extracted from the Oxford English Dictionary, held that the confectionery was sold in sealed containers. Its opinion was that "sealed containers" means a container which is "so closed that access (to the contents) is impossible without breaking the fastening". From this decision, it is apparent that if the food-stuff can be got ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Chawla, for the Commissioner of Sales Tax, does not dispute this sample, but submits that normally a person would break the stapling even in such a case in order to extract the pop corn easily. Mr. Chawla may be correct and it is probable that a person greedily anxious to get at the contents would break the staples to do so, yet it is possible to get at the pop corn without breaking the staples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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