Judgment

ASHOK BHAN, J. - Civil Appeals Nos. 2653 and 2654 of 2006 are 9 directed against the impugned final judgment dated 7 - 4 - 2006 of the Kerala High Court at Ernakulam in Writ Appeal No. 434 of 2000 and Writ Appeal No. 433 of 2000 by which the Division Bench dismissed the writ appeals thereby upholding the order of the Single Judge, rejecting the challenge to the two show - cause notices issued to the appellant. Civil Appeal No. 4406 is arising out of judgment dated 7 - 7 - 2006 of the Kerala High Court in Sales Tax Revision No.9 of 2006 by which the Division Bench dismissed the revision relying upon the judgment of the Division Bench in Writ Appeal No. 434 of 2000 of the same High Court.

2. We propose to dispose of these appeals by a common order, as the point involved in all these appeals is the same.

3. Facts are taken from Civil Appeal No. 2653 of 2006.

4. The appellant is a company registered under the Companies Act, having its registered office at Kozikode. It is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short "the State Act"). It carried on the business of steel re - rolling mills at Nallalam, Kozikode. The raw material used by the appellan