H.L. Dattu, C.J.

Both these revision petitions pertain to the assessment year 1996-97.

.2. S.T.Rev. No.136/2005 is filed questioning the correctness or otherwise of the order passed by the Sales Tax Appellate Tribunal in T.A. No.694 of 2001 dated 17.2004 under the provisions of the Central Sales Tax Act and S.T.Rev. No.150 of 2005 is filed questioning the orders passed by the

.Appellate Tribunal in T.A.No.693 of 2001 dated 17.2004 under the provisions of the Kerala General Sales Tax Act, 1963.

3. Petitioner is a registered dealer under the provisions of the Kerala General Sales Tax Act, 1963 (the KGST Act, for short) and Central Sales Tax Act, 1965 (the CST Act, for short). The petitioner is a dealer in superior kerosene oil having branch offices at Ernakulam and Pondicherry. Petitioner is borne on the files of the Assistant Commissioner (Assessment), Special Circle-III, Ernakulam. Petitioner used to import superior kerosene oil from abroad under the import licence granted by Government of India. The import is done through Madras and Kochi Ports. During the assessment year 1996-97, petitioner imported 5616.454 KLs of Kerosene through Kochi port and out of which 1595.001