MARTAND DAIRY & FARM vs THE UNION OF INDIA & ORS

The Supreme Court held that the appellant, a leading dairy, is liable to sales tax under the Central Sales Tax Act, 1956, as the cream sold was in sealed containers, which falls under the exclusion of the exemption notification dated May 10, 1956. The Court affirmed the High Court's decision that the phrase 'products sold in sealed containers' includes cream in soldered containers, thus denying the exemption. The judgment emphasized that tax law interpretations may not always align with logical reasoning but must adhere to statutory language.