JUDGMENT

S.B. SINHA, J :

1. Leave granted.

2. This appeal is directed against a judgment and order dated 18.08.2006 passed by a Division Bench of the Kerala High Court in S.T.R.V. No. 451 of 2004 allowing a revision application filed by the State of Kerala and thereby restoring the order of assessment of `purchase turnover' of aluminium scrap and old utensils and vessels at the rate applicable as provided for under Entry 83 of the First Schedule of the Kerala General Sales Tax Act, 1963 (for short "the Act").

3. Appellant herein is a dealer within the meaning of the provisions of the Act. It manufactures aluminium utensils from scraps out of old utensils made of aluminium and aluminium alloys.

4. The First Schedule appended to the Act contains entries concerning aluminium and household utensils, which read as under:

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S1. Description of Goods Point of Levy Rate of tax

No. (Percent)

5. Aluminium household At the point of first sale 4

utensils whether made in the State by a dealer

of aluminium and who is liable to tax

aluminium alloys under Section 5

6. Aluminium products -do- 8

(including aluminium

extrusion)