1976 (8) TMI 147

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.... revenue, the Additional Judge (Revisions), Sales Tax, Bareilly Range, has, under section 11(4) of the U.P. Sales Tax Act, 1948 (shortly called the Act) referred to this court the following question of law: "Whether, on the facts and in the circumstances of the case, the biscuits and confectionery sold by the assessee could be said to be biscuits and confectionery sold in sealed containers?" ....

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....nefit of the lower rate of sales tax under the aforesaid notification. The controversy between the parties was whether or not biscuits wrapped in special packing paper, closed with gum at the ends or sides of the paper packets and with labels bearing the trade mark of the manufacturer pasted at those ends, can be regarded as biscuits sold in sealed containers. Both the assessee and the sales ta....