1990 (7) TMI 348

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....hereinafter referred to as "the Act') by a registered dealer under the Act who carries on the business of purchase and sale of salt in Orissa. During the period 1983-84, he sold 20 bags of salt which were packed in gunny bags and 9,495 bags were sold being packed in nylon bags. Since tax was demanded on turnover of such sales, he has approached this Court in this application for legal interpretati....

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....sued at that time provided that salt when sold in sealed packets and containers is to be taxed at 4 per cent. This was continued in serial No. 89 in the notification under section 5 of the Act which came into effect from April 1, 1982. It reads: "89. Salt when sold in sealed packets and containers. 4 per cent." 4.. The only contention of learned counsel for the dealer is that the word "seale....