G. Sivarajan, J.

These six tax revision cases raise a common question as to whether empty bottles are packing materials in order to avail the benefit of concessional rate of tax as provided under S.5(7) of the Kerala General Sales Tax Act, 1963 as it stood at the relevant time.

2. The assessment years concerned are 1983-84,1984-85,1985-86,1986-87,1987-88 and 1989-90. The assessee in the first five cases is one Smt. Saramma Joy, New Trades, Thukalassery, Thiruvalla. The assessee in the last mentioned case is M/ s. Thomason Bottle, Muthoor, Thiruvalla. Both of them are dealers in empty bottles, they are assesses on the files of the Sales Tax Officer I, Thiruvalla. The assessee purchased empty bottles from various sources and sold them to various industrial units for use as containers of finished products manufactured by them inside the State for sale. They obtained declaration in Form 18 from the purchasing dealers as contemplated under S.5(7) of the Act. They collected and remitted tax only at the concessional rate on their turnover of sale of empty bottles to the industrial units. The assessment of Smt. Saramma Joy for the year 1983-84 was originally completed granting th