https://www.taxtmi.com/caselaws?id=156532 Salt sold in sealed packets and containers was held taxable under the Orissa Sales Tax Act because the exemption and taxing notifications had to be read together. The qualifying word "sealed" was applied to both "packets" and "containers," so the exemption did not extend to packed salt sold outside that notified form. Liability depended on the charging provision, while exemption operated only within the limits expressly notified by the State Government. On that construction, salt sold in the relevant packed form remained taxable and the applicant's contrary interpretation was rejected. en-us Wed, 25 Jul 1990 00:00:00 +0530 Sat, 21 Sep 2013 14:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156532 Salt sold in sealed packets and containers was held taxable under the Orissa Sales Tax Act because the exemption and taxing notifications had to be read together. The qualifying word "sealed" was applied to both "packets" and "containers," so the exemption did not extend to packed salt sold outside that notified form. Liability depended on the charging provision, while exemption operated only within the limits expressly notified by the State Government. On that construction, salt sold in the relevant packed form remained taxable and the applicant's contrary interpretation was rejected. Case-Laws VAT and Sales Tax Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156532