Mohammed, J.

These Tax Revision Cas.es originate from the assessment orders under the Kerala General Salestax Act, 1963 (for short'Act') for the assessment years 1984-85 and 1985-86. These cases are filed by a partnership firm by name 'Sreekrishna Trading Co.' (hereinafter referred to as 'assessee') doing business in arrack and foreign liquor, against the common order passed by the Kerala Salestax Appellate Tribunal, Thiruvananthapuram in T.A. Nos 116/88,117/88,121/88 and 122/88 dated4-6-1990. T.A. Nos 116/88 and 117/88 were filed by the assessee against the common order passed by the Additional Appellate Assistant Commissioner in S.T. A. Nos 967 and 968 of 1987. As against the very same order, the State had filed T.A. Nos. 121 and 122/ 88. The Appellate Tribunal allowed the appeal for the year 1984-85 (T.A. 121/88) in part whereas the appeal for the year 1985-86 (T.A. 122/88) was allowed in entirety. The appeals filed by the assessee for me aforesaid years (T.A. Nos 116 and 117/88) were dismissed by the Tribunal as per the common order referred to above.

2. The questions of law framed by the assessee for the years 1984-1985 are as follows:

'A. Was the Appellate Tribunal j