TaxTMI 
TaxTMI 
2001 (10) TMI 1118
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....ckles. In the assessment for the year 1991-92, the assessing officer levied tax at 10 per cent on the sale of pickles treating it as an item falling under entry 75 of the First Schedule to the Kerala General Sales Tax Act, 1963, which provides for levy of tax on food sold in air-tight containers. The assessee's contention is that pickle is neither a food item nor sold in air-tight containers, and ....
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....e heard counsel for the assessee and the Government Pleader. 4.. At the time of hearing, counsel for the assessee pointed out that the assessee is a small-scale industrial unit which does manual packing of pickle in glass bottles. According to counsel, the packing is not with any mechanical assistance and the packing is not air-tight as the same is not possible manually. The further contention of....
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....n air-tight containers involves removal of entire air in the container by a mechanical process and simultaneous sealing does not appear to be correct. A packing which involves removal of entire air is normally known as vacuum packing, leaving no air inside, whereas air-tight container only means prevention of entry of air from outside. In any case, since there is a clear finding that pickle is pre....