1. These Tax Revision Cases arise from a common order of the Kerala Sales Tax Appellate Tribunal, Trivandrum, in respect of the years 1966 67,1967-68 an 11968-69. The assssee is the same and the question of law raised is common in all these three cases. We shall therefore dispose of these cases by a common judgment. The question of law arising for our consideration's whether an order of remand made by the Deputy Commissioner under S.35 of the Kerala General Sales Tax Act, 1963 (hereinafter called the Act) amounts to a direction to assess escaped income.

2. The taxable turnover of the assessee was determined by the Sales Tax Officer at Rs. 48,456.87 for the year 1966 67, Rs. 1,70,730.70 for the year 1967 68 and Rs. 75,036.45 for the year 1968 69. When the assessment records were examined by the Deputy Commissioner, North Zone, Kozhikode, he found that the Sales Tax Officer had wrongly exempted the entire turnover of spare parts sold by the assessee to its sister-concerns. In his order under S 35 the Deputy Commisioner stated that the assessee was entitled to claim exemption only in respect of goods which had already been subjected to a single point tax under the Act. He p