1981 (1) TMI 240

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....ance (Sales Tax) Act, 1941, read with section 45(1) of the Delhi Sales Tax Act, 1975, has been drawn up at the instance of the Commissioner of Sales Tax. The question referred for our opinion is: "Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that stapled polythene bags in which the pop corn was sold by the dealer are not....

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....dditional Commissioner did not accept this contention. The respondent filed a revision petition before the Financial Commissioner. According to the Financial Commissioner, it was obvious that sealing was done to make the food-stuff or raw material airtight, so as to prolong the life of the product; further that such goods are packed in sealed tins, bottles or like containers so as to transport ....

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....ard boxes closed by the use of cellophane paper to protect the contents from being affected by the atmosphere. The court, relying on the definition of the word "sealed", as extracted from the Oxford English Dictionary, held that the confectionery was sold in sealed containers. Its opinion was that "sealed containers" means a container which is "so closed that access (to the contents) is impossible....

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....ore us as an example of the type of stapling that had been done by this dealer during the relevant period. Mr. Chawla, for the Commissioner of Sales Tax, does not dispute this sample, but submits that normally a person would break the stapling even in such a case in order to extract the pop corn easily. Mr. Chawla may be correct and it is probable that a person greedily anxious to get at the conte....