JUDGMENT:

KAPADIA, J. For the sake of convenience we state the facts occurring in Civil Appeal Nos. 5700-5712/07.

2. This batch of civil appeals is filed by the assessee. It is directed against common judgment dated 8.6.2007 in Sales Tax Revision Nos. 177- 189/07 decided by the Division Bench of the High Court of Kerala. By the impugned judgment, the High Court dismissed revisions filed by the appellant-assessee in limine at the admission stage.

3. These matters are a sequel to the lead matter in which we have delivered our judgment in the case of State of Kerala & Ors. v. M/s Kurian Abraham Pvt. Ltd. & Anr. (Civil Appeal Nos. 7965-7966/2004).

4. Assessee, M/s Padinjarekara Agencies Ltd., is engaged in production of sale of centrifuged latex. It is a registered dealer under Kerala General Sales Tax Act, 1963 ("KGST Act") and Central Sales Tax Act, 1956 ("CST Act"). The assessee's unit is registered as a SSI Unit.

5. In this batch of civil appeals we are concerned with assessment years 1982-83 to 1996-97. Assessee is the processor of centrifuged latex from field latex (raw-rubber).

6. Assessee herein claimed the benefit of exemption p