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TMI Blog1966 (8) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... n kerosene among other things. It is common ground that the appellant sells kerosene in two ways, in sealed tins and loose, without a container. 2.. The controversy before us relates to the sales of kerosene in sealed tins. The appellant claimed a deduction from his total turnover of the value of the tins, namely, Rs. 1,80,000 under rule 9 of the Kerala General Sales Tax Rules, 1963. The claim w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the dealer separately, without including them in the price of goods sold; (i) freight; (ii) charges for packing and delivery." It is agreed by the department that the value of the tins has been specified and charged for separately. The only submission is that the value of the tins, in a case like this, cannot be considered as a charge for packing and delivery. 4.. In order to decide whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle cannot be considered as coming within the expression "charges for packing and delivery" in rule 9 of the Kerala General Sales Tax Rules, 1963. 6.. The judgment under appeal, after dealing with the course of the trade in kerosene followed by the appellant, says: "In the circumstances, I would regard the sale of kerosene in a sealed tin as the sale of an article-the sealed tin with the kerose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als cannot be termed as cost of delivery or services." (The Central Sales Tax Act, 1956, by R.V. Patel, Second Edition, page 131). 8.. Against the order of the Appellate Assistant Commissionerexhibit P-3-the appellant had a remedy by way of appeal to the Appellate Tribunal under section 39 of the Kerala General Sales Tax Act, 1963, and then by way of revision to this Court under section 41 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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