Sealed Container
Legal definition for Indian law research
Definition
Sealed container, means a container which is 'so closed that access is impossible without breaking the fastening, CST v. G.G. Industries, (1968) 21 STC 63 (SC).
Sealed containers, 'sealed Container' merely means a container which is 'so closed that access 'to the contents' is impossible without breaking the fastening'. The expression 'seal' in this context does not involve an affixture of the seal of the seller such as impressing a signet in wax, etc., as evidence or guarantee of authenticity. An article may be regarded as put in sealed containers if it is closed securely in any vessel or container by any kind of fastening or covering that must be broken before access can be obtained to what is packed inside, Martand Dairy and Farm v. Union of India, AIR 1975 SC 1492 (1493): (1975) 4 SCC 313: (1975) Supp SCR 265. (Central Sales Tax Act, 1956, s. 6)
Sealed containers, 'sealed Container' merely means a container which is 'so closed that access 'to the contents' is impossible without breaking the fastening'. The expression 'seal' in this context does not involve an affixture of the seal of the seller such as impressing a signet in wax, etc., as evidence or guarantee of authenticity. An article may be regarded as put in sealed containers if it is closed securely in any vessel or container by any kind of fastening or covering that must be broken before access can be obtained to what is packed inside, Martand Dairy and Farm v. Union of India, AIR 1975 SC 1492 (1493): (1975) 4 SCC 313: (1975) Supp SCR 265. (Central Sales Tax Act, 1956, s. 6)
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.