https://www.taxtmi.com/caselaws?id=161000 Pickle manually packed in glass bottles was not classifiable as food sold in air-tight containers under entry 75 of the First Schedule to the Kerala General Sales Tax Act, 1963, for 1991-92. Preservation occurred through oil, preservatives and salt rather than air-tight sealing, and mere bottling did not satisfy the statutory packing requirement. The distinction between vacuum packing and air-tight containers was material. Pickle's separate placement in the First Schedule, alongside chilli and coriander powder rather than under entry 75, supported its exclusion. Pickle was therefore taxable at the general rate. 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 manually packed in glass bottles was not classifiable as food sold in air-tight containers under entry 75 of the First Schedule to the Kerala General Sales Tax Act, 1963, for 1991-92. Preservation occurred through oil, preservatives and salt rather than air-tight sealing, and mere bottling did not satisfy the statutory packing requirement. The distinction between vacuum packing and air-tight containers was material. Pickle's separate placement in the First Schedule, alongside chilli and coriander powder rather than under entry 75, supported its exclusion. Pickle was therefore taxable at the general rate. Case-Laws VAT and Sales Tax Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161000