Balanarayana Marar, J.

Common question arises in these three tax revision cases. The question is whether glass bottles and phials come under Entry 111 of the First Schedule to the Kerala General Sales-tax Act and exigible to tax at 10% of the sales turnover or only at the general rate applicable to unclassified items.

2. Respondent in T.R.C. 113/90 and T.R.C.114/90 is a dealer in aluminium goods, plastic goods, empty bottles etc. at a Corpora lion building at Kozhikode. For the years 1983-84 and 1984-85 he was assessed to sales-tax. The assessing authority levied tax on the turnover of empty bottles and phials sold by the respondent at 10% treating the same as "glass ware" coming under item 1U of the First Schedule to K.G,S.T. Act. On appeal the appellate Assistant Commissioner concurred with the assessing authority. The assessee preferred second appeal as T.A. 579 and 580 of 1988 before the Sales-tax appellate Tribunal, Additional Bench, Kozhikode. As per a common order in those appeals the Tribunal held that empty bottles and phia's are not items coming under Entry 111 of the First Schedule and that they are not glass ware. It was further held that the sales-tax turnove