JUDGMENT K. S. PARIPOORNAN, J. - The same assessee is the revision-petitioner in this batch of three cases. The assessee is a private limited company registered as small-scale industrial unit. It bottles and sells Indian-made foreign liquor. The bottles containing liquor are packed in cardboard cartons. The bottled liquor is cleared by the Excise in its packed form. The controversy mooted in this batch 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 urged that the assessee used to purchase the cardboard cartons locally by paying single point tax. The value of the cartons was being realised by the assessee separately by showing it in the sale invoices and was being claimed as exemption. The assessing authority was in error in denying the exemption relating to the value of cardboard cartons as claimed by the assessee and subjecting it to tax at the rate applicable to liquor relying on section 5(5) of the Kerala General Sales Tax Act, 1963. The point highlighted was that cardboard cartons have a commercial identity of their own and since this has been purchased locally by paying the single point tax, the assessee was entitled to exemption on the value of the cardboard cartons charged separately and section 5(5) of the Kerala General Sales Tax Act has no application. It was contended that the said plea was negatived by the Sales Tax Appellate Tribunal on an erroneous view of the law. 3. It was contended that the said plea was negatived by the Sales Tax Appellate Tribunal on an erroneous view of the law. 3. On the other hand, counsel for the Revenue submitted that the assessee admittedly sold liquor packed in cardboard cartons and that under explanation (2)(i) to section 2(xxvii) of the Act, the amount for which goods are sold will include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof, shall be included in the turnover. The "taxable turnover" as per section 2(xxv) of the Act means the turnover on which a dealer shall be liable to pay tax as determined after making 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 before us, we are of the view that the common order passed by the Sales Tax Appellate Tribunal, for the three years 1981-82, 1982-83 and 1983-84, does not merit interference in revision. Admittedly, the assessee is a dealer in Indian-made foreign liquor. Liquor is filled in bottles and the bottles packed in cardboard cartons are sold. It may be that the value of the cartons were being shown separately in the sale invoices. But, the question is whether the value of the cartons can be regarded as "charges for delivery". In our opinion, the value cartons will not fall within rule 9(f)(ii) of the Kerala General Sales Tax Rules as "charges for delivery". From all the circumstances of the case, the authorities should first decide what is the item sold. Thereafter, it should be found out whether the exemption claimed representing the turnover of the cartons can be called "charges for delivery". From all the circumstances of the case, the authorities should first decide what is the item sold. Thereafter, it should be found out whether the exemption claimed representing the turnover of the cartons can be called "charges for delivery". In this case, it is evident, that what is sold is bottled liquor packed in cardboard cartons. The article sold is a packed article. The article sold takes within its fold apart from liquor, the bottles and also the cardboard cartons. In such cases, no further question of "charges for delivery" arises. It is evident that cardboard cartons are included in the goods sold. It is such packed article which was sold or delivered over to the various purchasers. The Sales Tax Appellate Tribunal was justified in holding that though the value of cardboard cartons was separately specified in the sale invoices, it is includible in the turnover, in view of explanation (2)(i) to section 2(xxvii) of the Kerala General Sales Tax Act. In this view of the matter, the authorities were justified in bringing to tax the value of the cardboard cartons also and levying the tax at the rate applicable to the goods contained or packed. Reliance placed on section 5(5) of the Act was justified. The order of the Appellate Tribunal does not suffer from any error of law. 5. We should also state that in the decisions relied on by counsel for the assessee, to substantiate his plea claiming exemption, the statutory provisions were entirely different and provisions similar to explanation 2(i) to section 2(xxvii) of the Act read along with rule 9(f) of the Kerala General Sales Tax Rules did not came up for consideration therein. 6. The tax revision cases are without merit. They are dismissed. Petitions dismissed.