General sales tax exemption for packing materials depends on goods being generally exempt or lower-rated, not merely separately billed.

Value of containers separately shown in invoices was examined for inclusion in taxable turnover, and the assessee's claim to Central Sales Tax relief under section 8(2A) failed because that provision applies only where the goods are generally exempt from tax or generally taxed at a lower rate. A deduction for packing and delivery charges under rule 9(f) of the Kerala General Sales Tax Rules did not, by itself, establish the general exemption required under the Central Act. As the containers were not shown to be a class of goods generally exempt or covered by a general lower-rate notification, their value remained includible in assessment.

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Issues: Whether the value of containers and packing materials separately shown in the bills and invoices was liable to be included in the taxable turnover, and whether the assessee could claim exemption or deduction under rule 9(f) of the Kerala General Sales Tax Rules, 1963 and section 8(2A) of the Central Sales Tax Act, 1956.

Analysis: The deduction contemplated by rule 9(f) concerns amounts separately charged for packing and delivery when not included in the price of goods sold, but that circumstance by itself does not establish entitlement to the special relief under section 8(2A) of the Central Sales Tax Act, 1956. That provision applies only where the goods themselves are exempt from tax generally or are subject to tax generally at a lower rate. Its explanation excludes cases where exemption operates only in specified circumstances or under specified conditions. The containers in question were not shown to be a class of goods generally exempt from sales tax, nor was there a notification granting such general exemption or lower rate. At most, the assessee could seek deduction under the State turnover provisions, which is not sufficient to attract the Central Act benefit.

Conclusion: The assessee was not entitled to exclusion of the container value from taxable turnover under section 8(2A) of the Central Sales Tax Act, 1956, and the inclusion of that value in assessment was upheld.

Ratio Decidendi: Section 8(2A) of the Central Sales Tax Act, 1956 applies only to goods that are exempt generally or taxed generally at a lower rate, and a deduction for packing materials under State turnover rules does not by itself confer that exemption.

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