https://www.taxtmi.com/caselaws?id=150836 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. en-us Fri, 20 Jun 1975 00:00:00 +0530 Thu, 23 May 2013 12:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150836 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. Case-Laws VAT and Sales Tax Fri, 20 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150836