https://www.taxtmi.com/caselaws?id=146243 Deduction under rule 9 of the Kerala General Sales Tax Rules was available only for amounts separately charged as packing or delivery charges. Where the sale was of sealed tins of kerosene, the tin and its contents formed the article sold, so the value of the tins could not be treated as a separate deductible packing charge. The article also states that writ jurisdiction under Article 226 was ordinarily not justified where effective statutory remedies of appeal to the Appellate Tribunal and revision to the High Court were available under the Kerala General Sales Tax Act. On that reasoning, the packing deduction claim and the writ remedy were both treated as untenable. en-us Mon, 01 Aug 1966 00:00:00 +0530 Tue, 23 Apr 2013 18:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146243 Deduction under rule 9 of the Kerala General Sales Tax Rules was available only for amounts separately charged as packing or delivery charges. Where the sale was of sealed tins of kerosene, the tin and its contents formed the article sold, so the value of the tins could not be treated as a separate deductible packing charge. The article also states that writ jurisdiction under Article 226 was ordinarily not justified where effective statutory remedies of appeal to the Appellate Tribunal and revision to the High Court were available under the Kerala General Sales Tax Act. On that reasoning, the packing deduction claim and the writ remedy were both treated as untenable. Case-Laws VAT and Sales Tax Mon, 01 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146243