Paripoornan, J. (On behalf of himself & Sreedharan, J.)

1. These are connected cases. The sole question that arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In a common order, dated 20-11-1986, in T.A.Nos. 601 to 603 and 838of 1986, which is the subject matter of T.R.C. Nos. 35,36 & 37, the Appellate Tribunal held that it is so. In an earlier order, in T.ANo.102 of 1978 dated 5-10-1982, which is the subject matter of T.R.C.No.101 of 1983, the Appellate Tribunal held that it is not so. T.R.C.Nos.35 to 37 of 1987 are revisions filed by the assessee. Writ Appeal No.681 of 1986 is filed against the judgment of a learned Single Judge, in O.P.No.5767 of 1986-J dated 11-8-1986, holding that the cess paid is part of the purchase turnover. In O.P.No.1344 of 1987, the petitioner-manufacturer assails the notices issued by the assessing authority proposing to include the cess in the purchase turnover of the rubber for the year 1982-83,1983-84 and 1984-85, evidenced by Exts.P1 to P3 orders. The O.P. is filed to