1976 (2) TMI 88

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....st the order of the AAC, (Commercial Taxes), Ramanathapuram at Virudhungar refusing exemption on a turnover of Rs. 55,961.92 representing Nirodh Advertisement and publicity materials and reading books for Rs. 1,06,632.59 and also for allowing the enhancement petition to a taxable turnover of Rs. 48,086 representing packing charges. 2. It was the opinion of the learned AAC that containers of Nirod....

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....e sum of Rs. 55,961-92 from the taxable turnover of the appellant. 3. The learned Authorised Representative argued that the booklet published by Tvl. T.T. Private Limited, manufacturers of Preett Prestige Cookers is eligible for exemption as it falls in the category of 'reading books'. It is well defined in the Judgment of the Kerala High Court reported in 31 STC 559, that the 'reading books' sho....

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....r and valid. Further the learned First Appellate Authority has confirmed the assessment relating to the folder published by Jagajit Industries Limited in invoice No. 56, dt. 21st June, 1971, for pushing up the sales of 'Viva' Product and a booklet issued by Gedore Tools (India) Private Limited, in invoice No. 115, dt. 5th Aug., 1971 and a folder issued by Mysore Cements Limited, in invoice No. 138....

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.... the packing charges forms part of the delivery charges for the goods sold and will clearly fall within the charges for delivery admissible under s. 2(h) of the CST Act, and s. 8(5) is not in any way hit by the Amendment s. 8A and the G.O.P. 3824, Revenue, dt. 25th Sept., 1960 we withdrawn only on 30th Jan., 1974 and till that date, the appellant was eligible to get the benefits of the exemption g....