https://www.taxtmi.com/caselaws?id=153327 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. en-us Thu, 15 Jan 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153327 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. Case-Laws VAT and Sales Tax Thu, 15 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153327