K.K. Usha, J.

The question for consideration arising in this original petition is whether the product obtained at the end of the process of latex concentration by using the methods of centrifuging is commercially a different product from the latex in its form as taken directly from the tree.

2. The petitioner is engaged in the processing and sale of centrifuged latex among other activities. Normal latex collected from the rubber tree is purchased by the company from rubber growers and the same is amoniated, preserved and later centrifuged with the aid of chemicals and centrifuging machines. The end product is used for manufacture of foam rubber and other industrial products and it is marketed in barrels. The petitioner had purchased empty drums for the purpose of storing centrifuged latex. It had issued in Form No. 18 declarations to the effect that the drums were for marketing the Company's finished products and by virtue of the provisions contained under S.5(7) of the Kerala General Sales Tax Act, sales tax is chargeable only at the concessional rate. The respondent had issued a notice on 26.06.1984 directing to show cause why penal action should not be initiated for mi