Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise

The Supreme Court ruled that chewing tobacco packed in high-density polyethylene bags qualifies as a wholesale package and cannot be taxed as a retail product under the Excise Act. The decision emphasizes that the form of packaging determines tax liability, clarifying that the substance being excisable doesn't automatically classify its packaging as retail. This judgment has significant implications for excise duty assessments on tobacco products based on packaging types