https://www.taxtmi.com/caselaws?id=158505 Wheat products such as atta, maida and sooji sold in one-kilogram polythene bags mechanically sealed were treated as sales in sealed containers under the Pondicherry General Sales Tax Act, 1967. The court applied the ordinary and contextual meaning of "sealed container," holding that a receptacle closed so that access to the contents is impossible without breaking the fastening falls within the term. Because the bags could not be opened without breaking the seal, the exemption for flour sold outside sealed containers did not apply. The sales were therefore taxable and the assessee was not entitled to exemption. en-us Thu, 03 Aug 1995 00:00:00 +0530 Wed, 30 Oct 2013 11:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158505 Wheat products such as atta, maida and sooji sold in one-kilogram polythene bags mechanically sealed were treated as sales in sealed containers under the Pondicherry General Sales Tax Act, 1967. The court applied the ordinary and contextual meaning of "sealed container," holding that a receptacle closed so that access to the contents is impossible without breaking the fastening falls within the term. Because the bags could not be opened without breaking the seal, the exemption for flour sold outside sealed containers did not apply. The sales were therefore taxable and the assessee was not entitled to exemption. Case-Laws VAT and Sales Tax Thu, 03 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158505