https://www.taxtmi.com/caselaws?id=156832 Idli instant mix, vada instant mix and jamoon instant mix packed in firmly stitched polythene bags were treated as goods sold in sealed containers because the contents could not be accessed without breaking the fastening. The expression "food" was construed in its common parlance and popular sense, and the instant mixes were held to fall within that meaning even though they required further mixing, roasting or heating before consumption. Entry 98 of the Second Schedule was read to include such packed foods, and the goods were therefore exigible to tax at 8 per cent. The assessee's classification challenge failed. en-us Fri, 18 Jan 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156832 Idli instant mix, vada instant mix and jamoon instant mix packed in firmly stitched polythene bags were treated as goods sold in sealed containers because the contents could not be accessed without breaking the fastening. The expression "food" was construed in its common parlance and popular sense, and the instant mixes were held to fall within that meaning even though they required further mixing, roasting or heating before consumption. Entry 98 of the Second Schedule was read to include such packed foods, and the goods were therefore exigible to tax at 8 per cent. The assessee's classification challenge failed. Case-Laws VAT and Sales Tax Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156832