K.A. Nayar, J.

The four tax revision cases were referred to the Full Bench doubting the correctness of the Division Bench decision reported in Dy. Commissioner of Sales tax v. Burmah Shell Co. Ltd., (1981) 48 STC 37 in the background of the subsequent Full Bench decision in Madras Rubber Factory Ltd. v. State of Kerala (1989 (1) KLT 827 = (1989) 74 STC 56) and the Supreme Court decision in McDowell & Co. Ltd. v. Commercial Tax Officer (1985) 59 STC 277. The facts of the case have been stated in the referring order.

2. The tax revision cases arose out of the common order passed by the Kerala Salestax Appellate Tribunal Additional Bench, Ernakulam. The first two cases related to the assessment years 1971-72 and 1972-73, and the other two cases related to the assessment years 1975-76 and 1976-77. The common question which arises for consideration is whether excise duty paid by the petitioner in respect of goods transferred outside the State of Kerala formed part of the purchase turnover liable to tax under S.SA of the Kerala General Sales Tax Act.

3. The assessee is an oil company dealing in petroleum products. The petroleum products in question were manufactured by Cochin Re