1990 (7) TMI 348 - HC - VAT and Sales Tax

Summary

The High Court of Orissa dismissed an application under section 24(2)(b) of the Orissa Sales Tax Act, 1947 by a dealer selling salt. The dealer argued that salt in gunny and nylon bags is not taxable as it is not sealed, but the court ruled that salt in containers is taxable regardless of being sealed. The Tribunal's decision was upheld, and the application was dismissed.