https://www.taxtmi.com/caselaws?id=160974 Common salt sold in sealed plastic bags falls within the expression "sealed containers" in item 5 of Schedule B to the Haryana General Sales Tax Act, 1973. A plastic bag sealed so that access to the contents requires breaking or tearing the seal is a container in ordinary commercial understanding, and prior interpretations supported that reading. The administrative clarification did not change the statutory test but merely reflected it. The common parlance argument was rejected because sealed plastic bags are understood as containers in everyday use, so the exemption for common salt did not apply and sales tax on such sales is valid. en-us Mon, 13 Aug 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160974 Common salt sold in sealed plastic bags falls within the expression "sealed containers" in item 5 of Schedule B to the Haryana General Sales Tax Act, 1973. A plastic bag sealed so that access to the contents requires breaking or tearing the seal is a container in ordinary commercial understanding, and prior interpretations supported that reading. The administrative clarification did not change the statutory test but merely reflected it. The common parlance argument was rejected because sealed plastic bags are understood as containers in everyday use, so the exemption for common salt did not apply and sales tax on such sales is valid. Case-Laws VAT and Sales Tax Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160974