https://www.taxtmi.com/caselaws?id=105784 A package is a sealed container only if its contents cannot be accessed without breaking the container or its fastening; a closure that can be undone by straightening, opening, or removing a staple, crimp, wire, or rubber-band fastening does not meet that test. The Court explained that a sealed container is not limited to a hermetically sealed package, but it must still be closed in a manner that prevents access without breaking the fastening. On that reasoning, dressed chicken sold in polythene bags closed by such fastenings was not sold in sealed containers and was therefore exempt from sales tax. en-us Mon, 11 Sep 2006 00:00:00 +0530 Fri, 09 Mar 2012 11:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105784 A package is a sealed container only if its contents cannot be accessed without breaking the container or its fastening; a closure that can be undone by straightening, opening, or removing a staple, crimp, wire, or rubber-band fastening does not meet that test. The Court explained that a sealed container is not limited to a hermetically sealed package, but it must still be closed in a manner that prevents access without breaking the fastening. On that reasoning, dressed chicken sold in polythene bags closed by such fastenings was not sold in sealed containers and was therefore exempt from sales tax. Case-Laws VAT and Sales Tax Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105784