Sealed container test: loosely stapled popcorn bags were not sealed, so the tax exemption remained available.

Stapled polythene bags containing popcorn were held not to be "sealed containers" for purposes of entry No. 1 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941. The controlling test was whether the contents could be accessed only by breaking the fastening; because the bags were loosely stapled and not airtight, access remained possible without breaking the staples. On that basis, the fastening did not create a sealed container, and the exemption from tax was available.

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Issues: Whether stapled polythene bags containing popcorn are "sealed containers" within entry No. 1 of the Second Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, so as to deny the exemption from tax.

Analysis: The relevant test is whether the contents can be accessed only by breaking the fastening. The materials showed that the bags were loosely stapled and not airtight. Although a person might choose to break the staples, the contents could still be reached without breaking them. On that footing, the fastening did not render the bags sealed containers.

Conclusion: The stapled polythene bags were not sealed containers, and the respondent was entitled to the exemption.

Ratio Decidendi: A container is sealed only when access to its contents is impossible without breaking the fastening.

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