C.N. Ramachandran Nair, J.

1. The common question raised in the connected revisions filed by the very same petitioner is whether the petitioners product marketed under the brand name "golden mixture", which is otherwise known as namkeens is a food or vegetative preparation sold in air-tight containers attracting sales tax at 12.5 per cent under entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. Counsel appearing for the petitioner produced packing cover of the product, which shows that it is a product manufactured by Haldirams, who are probably market leaders of the product. While the brand name of the product is "fresh and tasty golden mixture", the cover contains a description of the product as namkeens, a tasty treat, the cereal-based crispy snacks, machine-packed for freshness, the hand-picked spices. The packing cover is a double layer material with inside plastic and outside alumnium foil. Admittedly the product is sealed air-tight on either side and has colour print over it to make the pack look very attractive. The case of the petitioner is that the product is neither a food preparation nor is it packed in air-tight containers. In order to consider the case of the petitioner, we have to necessarily refer to the relevant entry, entry 56 available in the First Schedule to the statute at the relevant time. Therefore we extract the said entry below:

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|56 |Food including vegetative or animal | At the point of first | |

| |preparations sold in air-tight containers| sale in the State by a | |

| |and food colours, essences of all kinds | dealer who is liable | 12.5%|

| |and powders or tablets used for making | to tax under Section 5 | |

| |food preparations. | | |

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2. The first question to be considered is whether the item sold is food including vegetative or animal preparation. As already stated, the product is a vegetative preparation made of moth and channa flour, potato, edible oil, edible salt, spices and pulses. It is clear from the product description given in the packet that it is a fried crispy mixture and the product can be taken as a snack item. In fact, it is further stated that the manufacturer is a member of the Snack Food Association, Virginia, U.S.A.

3. According to counsel for the petitioner, snacks of the kind marketed by petitioner are not food. We are unable to accept this contention, because the meaning of food in Websters International Dictionary is as follows:

Nutritive material absorbed or taken into the body of an organism which serves for purposes of growth, work or repair and for the maintenance of the vital processes.

4. The food preparation sold by the petitioner made of pulses, channa flour etc., in oil is a nutritive food serving all purposes of food. In fact, the manufacturers themselves sell it as a snack, which is certainly a food preparation. Therefore, we are unable to accept petitioners contention that the snack item sold by the petitioner is not a food preparation and we, therefore, reject this contention.

5. The next contention raised by counsel for the petitioner is that the item is not sold in air-tight containers. He has relied on the decision of this Court reported in Bymore Food Products v. State of Kerala , wherein this Court held that pickles sold in glass bottles cannot be treated as an item sold in air-tight containers. It is to be noted that this Court in that case found that pickle is preserved either in oil or by using preservative, salt, etc., and not by virtue of the air-tight sealing of the container. Air-tight sealing only means that the packet does not admit air inside. The packing material used by the petitioner is an aluminium foil with an inside plastic layer. In fact, the packet is sealed on either side by fusion of the inside plastic so that no air enters inside and the crispiness of the product is retained as long as it is not opened. Counsel for the petitioner has contended that air-tight containers are generally solid containers made of tin, glass, plastic, etc., and aluminium foil or paper packets are not covered by the expression "air-tight containers". Even though containers generally have solid materials made of glass, tin, plastic or the like, we do not think any such restricted meaning is warranted in the description of the product as contained in entry 56, which covers all food preparations sold in air-tight containers. The packet in which the petitioners product is packed, is admittedly air-tight inasmuch as it does not allow air to enter it. So much so, this is an item packed in air-tight packet.

6. The remaining aspect of the question is whether the word "container" covers a packet of aluminium foil with plastic lining inside. As already stated, though containers generally understood are made of solid material, the same does not mean that in all cases packing materials should be solid materials. Packing material is a relative concept and as and when an item is used to pack another thing, it is a packing material and packing cover is certainly a packing material. It is worthwhile to make a reference to Section 5(3) of the KGST Act, which provides for concessional rate on containers or packing materials, etc., wherein, under the Explanation, container includes even gunny bags. In such circumstances, we feel, all food preparations sold in air-tight packings, whatever be the material used for packing, would fall within the description of food including vegetative or animal preparation sold in air-tight containers.

7. We therefore uphold the finding of the Tribunal and hold that petitioners product falls under entry 56 at the relevant time and consequently dismiss the sales tax revisions.