1990 (10) TMI 334

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of three cases, relating to the assessment years 1981-82, 1982-83 and 1983-84, is that the value of cardboard cartons charged for separately in the invoices, used in the packing of liquor bottles, should have been exempted and the turnover relating thereto should not have been included in the taxable turnover. This plea was negatived by the assessing authority. The assessments for the three years (1981-82, 1982-83 and 1983-84) were confirmed by the first appellate authority and the Sales Tax Appellate Tribunal. It is thereafter, the assessee has come up in revisions. 2.. We heard counsel for the revision-petitioner, Mr. K.C. Balagangadharan, as also counsel for the Revenue, Special Government Pleader (Taxes), Shri N.N.D. Pillai. It was u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such deductions from his total turnover and in such manner as may be prescribed. Rule 9(f)(ii) of the Kerala General Sales Tax Rules states that in determining the taxable turnover all amounts which represent "charges for delivery" when specified and charged for, by the dealer separately without including them in the price of goods shall be deducted from the total turnover of the dealer. Bottled liquor packed in cardboard cartons were sold. Amounts representing the value of the cartons cannot be said to be charges for delivery and so the Sales Tax Appellate Tribunal was justified in concurring with the decisions of the authorities below, that the assessee is not entitled to the exemption pleaded. 4.. On hearing the rival pleas urged bef....