Jagannadha Rao, C J.

The Writ Petition has been referred to a Full Bench by an order dated 30-7-1990 passed by a Division Bench of this Court. The issue relates to Entry 27 of the first Schedule to the Kerala General Sales Tax Act, 1963 which imposes sales fax at the rate of 8% on "spices (including chillies and coriander seeds) not falling under any other items in the schedule". The Division Bench pointed out that a clarification is necessary as to which of the decisions, viz., Ambika Provision Stores v. State of Kerala (1987 (2) KLT 99) and Commissioner of Sales Tax v. Rani Food Products (1987 (2) KLT1033) is correct and as to the correctness of the order dated 13-9-1988 passed on review in Rani Food Products case.

2. It is initially necessary to state the facts of the case before us. The Writ petitioner is a partnership firm dealing in pickles and other items like chilly powder, coriander powder, turmeric powder, sambar powder etc. The firm purchases chillies from the local market paying the first point sales tax at 8% and it then produces chillie powder from such tax-borne stocks. As the petitioner had doubts about the liability to tax in respect of the sales of chill