https://www.taxtmi.com/caselaws?id=146243 Value of tins containing kerosene sold as sealed tins is not deductible as packing and delivery charges under rule 9 of the Kerala General Sales Tax Rules, 1963, because the sealed tin and its contents constitute the article sold rather than separately charged packing. A deduction may apply where kerosene is the commodity sold and packing is separately provided before delivery. Writ jurisdiction under Article 226 is ordinarily unavailable where effective statutory remedies of appeal and revision exist under the Kerala General Sales Tax Act, 1963. The deduction claim and writ remedy therefore fail in these circumstances. 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 Value of tins containing kerosene sold as sealed tins is not deductible as packing and delivery charges under rule 9 of the Kerala General Sales Tax Rules, 1963, because the sealed tin and its contents constitute the article sold rather than separately charged packing. A deduction may apply where kerosene is the commodity sold and packing is separately provided before delivery. Writ jurisdiction under Article 226 is ordinarily unavailable where effective statutory remedies of appeal and revision exist under the Kerala General Sales Tax Act, 1963. The deduction claim and writ remedy therefore fail in these circumstances. Case-Laws VAT and Sales Tax Mon, 01 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146243