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 unclassified item at multi-point up to 1983-84, and thereafter as an item classified under the First Schedule at first point inside the State. From July 1, 1987 to March 31, 1992, it was covered by item No. 152 and from April 1, 1992, it is covered by item No. 106.

The only question that, therefore, needs adjudication is whether sale of tarpaulin is exigible to tax. For answering this question, it would be proper to take note of legislative history of a few items in Schedules I and III. There was no specific entry for tarpaulin till March 31, 1984. It was classified as a separate item under item No. 100C of the First Schedule, taxable at 8 per cent at point of first sale in the State with effect from April 1, 1984. The said position continued till June 30, 1987. The item was re-numbered as 152 with effect from July 1, 1987 and read "PVC cloth, water-proof cloth, rexine and their products and tarpaulin". The rate continued to be 8 per cent at the point of first sale. This item continued till July 31, 1991. "PVC cloth" was omitted therefrom by the Kerala Finance Act, 1991 (in short "the 1991 Act") with effect from August 1, 1991. No change in any other item, rate, point of levy was made. This was the position till March 31, 1992 as amended by the Kerala Finance Act, 1992 (in short "the 1992 Act"). The new item No. 106 reads as "Rain coat, tarpaulin and products of water-proof cloth, rexine and PVC cloth". The rate of tax has been increased to 10 per cent, with no change in the point of levy. According to the Revenue, tarpaulin falls under item No. 100C or 152, as the case may be, taxable at 8 per cent at the first point of sale in the State from April 1, 1984 to March 31, 1992. It falls under item No. 106 with effect from April 1, 1992 taxable at the rate of 10 per cent at the point of first sale in the State. So far as the periods prior to April 1, 1984 are concerned, it is to be noted that there was no specific entry for tarpaulin in the Schedules to the Act. Exemption is claimed by the assessee on the ground that tarpaulin is encompassed by expression "cotton fabrics" coming under item No. 7 of the Third Schedule to the Act.The assessee's stand is that tarpaulin is 100 per cent cotton cloth and consequently exempted from payment of tax as an item falling under item No. 7 or 11 of the Third Schedule to the Act (as the case may be). Schedule III deals with "goods exempted from tax" under section 9 of the Act. Item No. 7 or 11 (as the case may be) on which reliance is placed by the assessee reads as follows :

"Item No. 7 : Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in items Nos. 19, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, 1944.

Item No. 11 : (i) Cotton fabrics covered under headi