M KUTTY HASSAN KUTTY Vs. STO PONNANI

JUDGEMENT

(1.) This is an appeal from the decision of Madhavan Nair J. dismissing the petition of the appellant, O. P. No. 700 of 1964. The appellant is a firm trading in 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. l,80,000/- under R.9 of the Kerala General Sales Tax Rules, 1963. The claim was rejected by the Sales Tax Officer by Ext. P1 dated 27 7 1963 and by the Appellate Assistant Commissioner by Ext. P-3 dated 31 10 1963. The prayer in the petition from which this appeal arises was that the orders of the Sales Tax Officer and the Appellate Assistant Commissioner should be quashed by a writ of certiorari or other appropriate writ, order or direction under Art.226 of the Constitution.

(3.) The relevant portion of R.9 of the Kerala General Sales Tax Rules, 1963, reads as follows: