Balkrishna Hatcheries vs Clarification & Advance Ruling ...

The Supreme Court analyzed the definition of 'sealed container' under the Karnataka Sales Tax Act, 1957, specifically referencing Entry 22 of the Fifth Schedule and Entry 8(viii) of Part-F of the Second Schedule. The Court held that a polythene bag closed by stapling or crimping does not constitute a 'sealed container' as it does not prevent access to the contents without breaking the fastening, thus qualifying for tax exemption. The judgment of the Karnataka High Court was set aside, ruling in favor of the appellant's interpretation of the statute.