ARIJIT PASAYAT, C.J.

As these revision applications under section 41 of the Kerala General Sales Tax Act, 1963 (in short, "the Act") raise a common question, they are taken up together and shall be governed by this judgment.

The question relates to taxability of tarpaulin. In each case, the judgment of the Kerala Sales Tax Appellate Tribunal of different Benches (hereinafter referred to as "the Tribunal" for sake of convenience) is assailed. Though the assessment orders are relatable to different assessment years, there is practically no difference so far as the position in law to be decided is concerned. The assessment years concerned in different cases are 1986-87 to 1993-94. According to the assessee, tarpaulin is encompassed by the expression "cotton fabrics" falling under item No. 7 (up to March 31, 1992) and item No. 11 (from April 1, 1992) of the Third Schedule to the Act and, therefore, exempted from tax. Alternatively, it is submitted that tarpaulin being one of the goods of special importance (declared goods), levy of tax thereon and at the rate prescribed cannot be maintained. The Revenue's stand, on the other hand, is that tarpaulin is liable to be taxed as un