https://www.taxtmi.com/caselaws?id=100504 Words in a tax exemption notification are to be given their ordinary popular meaning unless the context requires otherwise. On that approach, confectionery packed in securely closed cardboard packets or cellophane coverings is treated as sold in "sealed containers" if the contents cannot be reached without breaking the fastening. The construction does not limit the term to tins or wax-impressed seals, and the exemption was therefore unavailable on the facts stated, leaving the turnover taxable. en-us Tue, 25 Apr 1967 00:00:00 +0530 Fri, 20 Sep 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100504 Words in a tax exemption notification are to be given their ordinary popular meaning unless the context requires otherwise. On that approach, confectionery packed in securely closed cardboard packets or cellophane coverings is treated as sold in "sealed containers" if the contents cannot be reached without breaking the fastening. The construction does not limit the term to tins or wax-impressed seals, and the exemption was therefore unavailable on the facts stated, leaving the turnover taxable. Case-Laws VAT and Sales Tax Tue, 25 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100504