1. The Revenue is the appellant in this Writ Appeal. The respondent in the Writ Appeal was the petitioner in the O. P. He is running a small printing press. He gets printed letter-heads, bill books, etc. For the assessment years 1980-81,1981-82 and 1982-83 the returns filed by him were accepted. The assessments were made treating the goods delivered, like letter-heads, bill books, account books, invitation cards, etc. as "paper products" and taxed at 8 per cent. The assessment orders are Exts. P1 to P3. dated 2-8-1983. This Court in P. K. Dewar v. State of Kerala (33 STC. 73) and in subsequent cases categorically held that such materials, as those printed by the petitioner, cannot be treated as "paper products", but could be taxed only as general goods, The Board of Revenue has also clarified the position in Ext. P4, dated 1-8-1983. The petitioner filed a petition for rectification of the assessments for the three years praying for reduction of tax from that of 8 per cent single point, to the general rate. Stating that the question involves disputed questions of fact, the assessing authority negatived the prayer. The petitioner moved the Deputy Commissioner of Agricultu