https://www.taxtmi.com/caselaws?id=151368 A heat-sealed polythene bag can qualify as a sealed container if the contents cannot be accessed without breaking the fastening or part of the covering. The mode of opening the package, including use of fingers rather than an instrument, is irrelevant. Applying that test, chikki packed in heat-sealed polythene bags fell within entry 6 of Schedule E to the Bombay Sales Tax Act, 1959, and was not outside the sealed-container provision. The earlier tribunal view was rejected for applying an incorrect meaning of sealed container. en-us Wed, 12 Jan 1977 00:00:00 +0530 Wed, 05 Jun 2013 11:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151368 A heat-sealed polythene bag can qualify as a sealed container if the contents cannot be accessed without breaking the fastening or part of the covering. The mode of opening the package, including use of fingers rather than an instrument, is irrelevant. Applying that test, chikki packed in heat-sealed polythene bags fell within entry 6 of Schedule E to the Bombay Sales Tax Act, 1959, and was not outside the sealed-container provision. The earlier tribunal view was rejected for applying an incorrect meaning of sealed container. Case-Laws VAT and Sales Tax Wed, 12 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151368