https://www.taxtmi.com/caselaws?id=161000 Pickle did not fall within the entry taxing food sold in air-tight containers because the accepted finding was that the glass bottles used were not air-tight. Classification depended on the actual mode of packing and preservation, and the article was preserved through oil, salt and preservatives rather than by vacuum or air-tight sealing. Mere bottling was therefore insufficient to satisfy the statutory description. The placement of pickle in the First Schedule alongside items such as chilli powder and coriander powder also supported the view that it was not intended to be taxed under that specific entry, and it remained taxable only at the general rate for the relevant year. en-us Tue, 30 Oct 2001 00:00:00 +0530 Sat, 28 Dec 2013 12:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161000 Pickle did not fall within the entry taxing food sold in air-tight containers because the accepted finding was that the glass bottles used were not air-tight. Classification depended on the actual mode of packing and preservation, and the article was preserved through oil, salt and preservatives rather than by vacuum or air-tight sealing. Mere bottling was therefore insufficient to satisfy the statutory description. The placement of pickle in the First Schedule alongside items such as chilli powder and coriander powder also supported the view that it was not intended to be taxed under that specific entry, and it remained taxable only at the general rate for the relevant year. Case-Laws VAT and Sales Tax Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161000