Paripoornan, J.

The petitioner/ appellant is a proprietary concern. It is a dealer in cashew. It is an assessee under the K.G.S.T. Act. We are concerned with the assessment year 1975-76. An order of assessment was passed on 30-11-1978. A taxable turnover of Rs.4,23,32,097.04 was determined in Ext. P1 order of assessment. Deducting the tax paid, the balance tax payable was determined at Rs. 13,56,923.96 and deducting the surcharge paid, an amount of Rs. 67,848.20 was determined as surcharge payable. The appeal filed by the petitioner was disposed of by the Deputy Commissioner (Appeals), Agrl. Income tax and Salestax, Kollam, by Ext. P2 dated 5-2-1986. Some modification was made by the first appellate authority. The second appeal filed by the petitioner before the Salestax Appellate Tribunal, Trivandrum was disposed of by Ext. P3 dated 30-3-1987. The order passed in the appeal was given effect to by the assessing authority, by Ext. P4 dated 7-7-1987. The taxable turnover was fixed at Rs. 4,21,86,500/- and a tax liability of Rs. 20,90,510/- was arrived at. After deducting the tax paid, the tax payable was determined at Rs. 11,68,973.50 and after deducting the surcharge paid