CLIAMS:1. A liner based carton (300) comprising:
a plurality of side walls defining an enclosure therewithin, wherein one of the plurality of side walls comprises an inner wall including a dispensing portion (110) and an outer wall including a tab (106), the dispensing portion (110) comprising a front panel (112) and side walls (114-1, 114-2), and wherein an inner surface of the tab (106) is affixed to an outer surface of the front panel (112) of the dispensing portion (110), wherein the inner wall and the outer wall are adapted to overlap with each other in an assembled state of the carton (300); and
a liner (154) attached to inner surfaces of the plurality of side walls, wherein a pre-determined portion of the liner (154) is perforated to form a perforated portion (156) that facilitates creation of an opening in the carton (300), and wherein the perforated portion (156) of the liner (154) is attached to an inner surface of the front panel (112).

2. The liner based carton (300) as claimed in claim 1, wherein the tab (106) is defined by a tear line in the outer wall of the carton (300).

3. The liner based carton (300) as claimed in claim 1, wherein the plurality of side walls is formed from a single piece elongated paperboard blank (100).

4. The liner based carton (300) as claimed in claim 3, wherein the plurality of side walls is formed from a plurality of panels (102) of the paperboard blank (100), and wherein each of the plurality of panels (102) is separated by a foldable line (104).

5. The liner based carton (300) as claimed in claim 1, wherein the pre-determined portion of the liner (154) is laser perforated.

6. The liner based carton (300) as claimed in claim 1, wherein the perforated portion (156) of the liner (154) is detachable.

7. The liner based carton (300) as claimed in claim 1, wherein the tab (106) facilitates movement of the dispensing portion (110) between an open position and a closed position.

8. A paperboard (100) for forming a carton, the paperboard (100) comprising:
a plurality of panels (102) separated from each other by a foldable line (104), wherein each of the plurality of panels (102) form a side wall of the carton, and wherein one of the plurality of panels (102) includes a tab (106); and
a flap (108) extending outwards from a panel such that the flap (108) includes a dispensing portion (110), wherein the flap (108) is adapted to overlap with the panel including the tab (106) in an assembled state of the carton so as to form a dispensing arrangement.

9. The paperboard (100) as claimed in claim 8 is an elongated single-piece paperboard.

10. The paperboard (100) as claimed in claim 8, wherein the dispensing portion (110) comprises a front panel (112) and side walls (114-1, 114-2).

11. The paperboard (100) as claimed in claim 10, wherein an inner surface of the tab (106) is attached to an outer surface of the front panel (112), and wherein the tab (106) facilitates movement of the dispensing portion (110) between an open position and a closed position.
12. The paperboard (100) as claimed in claim 10 comprises a plurality of top extending portions (116) and a plurality of bottom extending portions (118), wherein the plurality of top extending portions (116) and the plurality of bottom extending portions (118) facilitate in closing the carton from a top end and a bottom end respectively.
13. A method of forming a liner based carton (300), the method comprising:
receiving a paperboard (100) and a liner (154), wherein
the paperboard (100) comprising a plurality of panels (102) and a dispensing portion (110) adapted to form a dispensing arrangement, and wherein
the liner (154) includes a perforated portion (156), the perforated portion (156) is identified based on pre-defined registration marks (152) on a liner reel (150);
attaching the liner (154) at an inner surface of the paperboard (100), wherein the perforated portion (156) of the liner (154) is aligned with the dispensing portion (110) based on the pre-defined registration marks (152); and
folding the plurality of panels (102) to form a liner based carton (300), wherein in an assembled form, the plurality of panels (102) form side walls of the liner based carton (300), the liner based carton (300) defines the dispensing arrangement.
14. The method as claimed in claim 13, wherein the perforated portion (156) of the liner (154) is detachable.
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