TMI Blog1990 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... cardboard cartons charged for separately in the invoices, used in the packing of liquor bottles, should have been exempted and the turnover relating thereto should not have been included in the taxable turnover. This plea was negatived by the assessing authority. The assessments for the three years (1981-82, 1982-83 and 1983-84) were confirmed by the first appellate authority and the Sales Tax Appellate Tribunal. It is thereafter, the assessee has come up in revisions. 2.. We heard counsel for the revision-petitioner, Mr. K.C. Balagangadharan, as also counsel for the Revenue, Special Government Pleader (Taxes), Shri N.N.D. Pillai. It was urged that the assessee used to purchase the cardboard cartons locally by paying single point tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala General Sales Tax Rules states that in determining the taxable turnover all amounts which represent "charges for delivery" when specified and charged for, by the dealer separately without including them in the price of goods shall be deducted from the total turnover of the dealer. Bottled liquor packed in cardboard cartons were sold. Amounts representing the value of the cartons cannot be said to be charges for delivery and so the Sales Tax Appellate Tribunal was justified in concurring with the decisions of the authorities below, that the assessee is not entitled to the exemption pleaded. 4.. On hearing the rival pleas urged before us, we are of the view that the common order passed by the Sales Tax Appellate Tribunal, for the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erala General Sales Tax Act. In this view of the matter, the authorities were justified in bringing to tax the value of the cardboard cartons also and levying the tax at the rate applicable to the goods contained or packed. Reliance placed on section 5(5) of the Act was justified. The order of the Appellate Tribunal does not suffer from any error of law. 5.. We should also state that in the decisions relied on by counsel for the assessee, to substantiate his plea claiming exemption, the statutory provisions were entirely different and provisions similar to explanation 2(i) to section 2(xxvii) of the Act read along with rule 9(f) of the Kerala General Sales Tax Rules did not come up for consideration therein. 6.. The tax revision cases a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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