1990 (7) TMI 348

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..... 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 interpretation of his liability. 2.. Being a registered dealer, applicant is liable to pay tax as provided under th .....

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..... . 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 "sealed" governs both packets and containers. Since gunny bags and nylon bags containing salt are not sealed, salt i .....

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