https://www.taxtmi.com/caselaws?id=163728 A snack marketed as golden mixture/namkeens was treated as a food or vegetative preparation because its packet described it as a crispy snack made from moth, channa flour, potato, edible oil, salt, spices and pulses; the contention that such snacks are not food was rejected. The product was also found to be sold in an air-tight container because the sealed packet, with inner plastic and outer aluminium foil, prevented air entry and preserved crispiness. The term "container" was construed broadly, including flexible packing material, and the item therefore fell within entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. en-us Sat, 30 Dec 2006 00:00:00 +0530 Tue, 08 Apr 2014 12:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163728 A snack marketed as golden mixture/namkeens was treated as a food or vegetative preparation because its packet described it as a crispy snack made from moth, channa flour, potato, edible oil, salt, spices and pulses; the contention that such snacks are not food was rejected. The product was also found to be sold in an air-tight container because the sealed packet, with inner plastic and outer aluminium foil, prevented air entry and preserved crispiness. The term "container" was construed broadly, including flexible packing material, and the item therefore fell within entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. Case-Laws VAT and Sales Tax Sat, 30 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163728