https://www.taxtmi.com/caselaws?id=128739 Confectionery wrapped in cellophane and placed in cardboard boxes without any seal, label fastening, or other closure was not treated as confectionery sold in sealed containers for the sales tax exemption exclusion. The court construed "sealed containers" in its commercial sense and held that the exclusion applied only where the manufacturer sealed the container so that access required breaking the seal. Applying strict construction of exemption clauses against the taxing authority, the disputed turnover remained within the exemption and the answer was returned in favour of the assessee. en-us Tue, 05 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 16:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128739 Confectionery wrapped in cellophane and placed in cardboard boxes without any seal, label fastening, or other closure was not treated as confectionery sold in sealed containers for the sales tax exemption exclusion. The court construed "sealed containers" in its commercial sense and held that the exclusion applied only where the manufacturer sealed the container so that access required breaking the seal. Applying strict construction of exemption clauses against the taxing authority, the disputed turnover remained within the exemption and the answer was returned in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 05 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128739