H.L. Dattu, C.J.

These revision petitions are filed by a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 (the "Act" for short) being aggrieved by the orders passed by the Sales Tax Appellate Tribunal in T.A.No.329 of 2004 dated 10-8-2004, T.A.No.100 of 2007 dated 6-8-2007 and T.A.No.133 of 2007 dated 6-8-2007.

2. These revision petitions pertain to the assessment years 1998-1999, 1996-1997 and 2001-2002 respectively.

3. The assessee is a small scale industrial unit. It is engaged in the manufacture of chemically treated rubber wood products.

4. At the outset, we intend to observe that, the rubber wood purchased by the assessee is not an item taxable at the last purchase point.

5. The assessee had approached the General Manager, District Industries Centre for grant of exemption from payment of tax under the Act, in view of SRO No.499/1990 which was substituted by SRO No.1729/1993 with effect from 1-4-1993.

6. TheGeneral Manager, District Industries Centre by his order dated 18-3-1998, has granted exemption from payment of Kerala General Sales Tax/Central Sales Tax/purchase tax for the period from 23-8-1995 to 9-8-2000 for a sum of Rs.24,96,442/-.

7. For the assessment year 2001-2002, the assessee had filed its annual returns claiming exemption from payment of purchase tax. Since the assessing authority was of the opinion that the assessee is not entitled to the claim made, had issued pre-assessment notice inter alia informing the assessee that it is not entitled for exemption of payment of purchase tax under Section 5A of the Act, and had issued notice under Section 17 (3) of the Act proposing to complete assessment on best judgment basis. The assessee had filed its reply to the notice issued. After considering the objections filed, the assessing authority has passed an order by confirming the proposal made and accordingly had issued notice demanding payment of purchase tax and the interest. Aggrieved by the orders passed by the assessing authority, the assessee had filed appeal before the first appellate authority. The first appellate authority has confirmed the orders passed by the assessing authority.

8. For the assessment years 1996-1997 and 1998-1999, initially, the assessing authority had completed the assessments and had granted exemption even from the payment of purchase tax. Having come to know that the orders so passed by him is irregular and improper and contrary to the certificate issued by the General Manager, had initiated proceedings under Section 19 of the Act for the purpose of passing re-assessment order for the assessment years in question. Before doing so, the assessing authority had issued notice under Section 19 (1) of the Act and in that had stated as under:

"Being manufacture of treated rubber wood products, the assessee is liable to pay tax under Section 5A of the Act on the purchase turnover of Rubber wood purchased from unregistered dealers and used for manufacturing finished products from season and treatment. But the above turnover was escaped from assessment already completed. The turnover so escaped will be reassessed by reopening the assessment Under Section 19 (1) of the Act."

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The assessee is not eligible to get set off the tax and surcharge dues on the purchase turnover under Section 5A of the Act mentioned item No.2 above in the light of decision of Honourable Supreme Court of India reported in (2002) 10 KTR 69 in the case of State of Kerala Vs. Vattakulam Chemicals Industries and hence will be demanded. The assessee were also given an opportunity of being heard in the matter at 11 a.m. on 28-2-04."

9. After the receipt of the notice, the assessee had filed its reply, and, in that the assessee had stated that, in view of the exemption certificate granted by the General Manager, District Industries Centre, the assessee is entitled for exemption from payment of purchase tax. The assessee had also relied on the observations made by this Court i