Container means a distinct receptacle, not mere wrapping; aluminium foil packing of cheese cubes fell under residuary taxation.

For entry 6 of Schedule E to the Bombay Sales Tax Act, 1959, a "container" means a distinct receptacle intended to hold goods and having an independent existence; a thin aluminium foil wrapper that assumes shape only when applied to processed cheese cubes is not a container. Heat-sealed packing in foil, even with cardboard cartons, did not alter that character. The cheese cubes were therefore not treated as goods sold in sealed containers under entry 6 and fell within the residuary entry 22.

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Issues: Whether aluminium foil packing around processed cheese cubes constituted a "container" within entry 6 of Schedule E to the Bombay Sales Tax Act, 1959, so as to attract tax as goods sold in sealed containers, or whether the sale fell under the residuary entry 22.

Analysis: The decisive question was the meaning of "container" in entry 6. The expression was held to denote an article meant or intended for holding goods, having a recognisable and independent existence as a receptacle. A thin sheet of aluminium foil, which had no definite form until wrapped around the cheese cubes, was treated as a wrapper and not as a container. The fact that the goods were packed in heat-sealed foil and sold in cardboard cartons did not change the character of the foil. Since the foil was not a container, the goods could not be treated as sold in sealed containers for purposes of entry 6.

Conclusion: The processed cheese cubes were not covered by entry 6 and were taxable under the residuary entry 22.

Ratio Decidendi: For the purpose of a taxing entry, a "container" must be a distinct receptacle intended to hold goods and not merely a wrapping material that assumes shape only after being applied to the goods.

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