TMI Blog2006 (12) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it is a product manufactured by Haldiram's, who are probably market leaders of the product. While the brand name of the product is fresh and tasty golden mixture , the cover contains a description of the product as namkeens, a tasty treat, the cereal-based crispy snacks, machinepacked for freshness, the hand-picked spices. The packing cover is a double layer material with inside plastic and outside alumnium foil. Admittedly the product is sealed air-tight on either side and has colour print over it to make the pack look very attractive. The case of the petitioner is that the product is neither a food preparation nor is it packed in air-tight containers. In order to consider the case of the petitioner, we have to necessarily refer t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritive food serving all purposes of food. In fact, the manufacturers themselves sell it as a snack, which is certainly a food preparation. Therefore, we are unable to accept petitioner's contention that the snack item sold by the petitioner is not a food preparation and we, therefore, reject this contention. The next contention raised by counsel for the petitioner is that the item is not sold in air-tight containers. He has relied on the decision of this court reported in Bymore Food Products v. State of Kerala [2002] 126 STC 26, wherein this court held that pickles sold in glass bottles cannot be treated as an item sold in air-tight containers. It is to be noted that this court in that case found that pickle is preserved either in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an item is used to pack another thing, it is a packing material and packing cover is certainly a packing material. It is worthwhile to make a reference to section 5(3) of the KGST Act, which provides for concessional rate on containers or packing materials, etc., wherein, under the Explanation, container includes even gunny bags. In such circumstances, we feel, all food preparations sold in air-tight packings, whatever be the material used for packing, would fall within the description of food including vegetative or animal preparation sold in air-tight containers. We therefore uphold the finding of the Tribunal and hold that petitioner's product falls under entry 56 at the relevant time and consequently dismiss the sales tax revis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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