G. SIVARAJAN, J. –

The first four appeals arise from the common judgment in O.P. Nos. 35719 of 2001, 4430 of 1999-B, 34182 and 34092 of 2001 of the learned single Judge ([2002] 128 STC 216). W.A. No. 1089 of 2002 arises from the separate judgment in O.P. No. 31415 of 1999 following the common judgment in the writ petitions which are the subject-matter of the first four appeals. Though the appellants in all these appeals are different persons, the question involved in all these appeals is one with regard to the eligibility for exemption from payment of sales tax under the Notification S.R.O. No. 1729 of 1993 in respect of their product styled as "mineral water" and later called as "packaged drinking water". Therefore, all these writ appeals are being disposed of by this common judgment.

The petitioners in the writ petitions are the appellants. They are either proprietary concerns, or partnership firms or private limited companies. However, all the appellants are small-scale industrial units registered as such with the Industries Department concerned. They have also taken out registration both under the Kerala General Sales Tax Act, 1963 (for short, "the Act") and under the Central Sales Tax Act, 1956. They are also assessees on the files of the respective Sales Tax Officers having jurisdiction over their business places.

According to the appellants, they are small-scale industrial units registered with the Industries Department and are engaged in the business of manufacture and sale of mineral water/packaged drinking water. According to them, the sales turnover of their product is entitled to exemption from payment of sales tax for a period of seven years under S.R.O. No. 1729 of 1993 issued under section 10 of the Act.

The appellant in W.A. No. 1075 of 2002 started commercial production on January 10, 1998 and as such it claimed exemption from payment of sales tax under the Notification S.R.O. No. 1729 of 1993 for the period from January 10, 1998 till January 9, 2005. Its capital investment on fixed assets is Rs. 12,06,195. The District Level Committee constituted under the notification considered the appellant's application for sales tax exemption dated September 14, 1998 and issued an eligibility certificate dated October 20, 1998 (exhibit P3) as per which exemption from payment of sales tax was available from January 10, 1998 to January 9, 2005 for an amount of Rs. 12,06,195. Based on the said eligibility certificate, the assessment of the appellant for the year 1997-98 and 1998-99 were completed granting the sales tax exemption. While so, the Sales Tax Officer, II Circle, Perumbavoor (first respondent both in the writ petition and in the writ appeal) issued a notice dated October 31, 2001 (exhibit P7) under rule 21(10) of the Kerala General Sales Tax Rules, 1963 (for short, "the Rules") stating that the Government has clarified that manufacture of mineral water will not amount to "manufacture" as defined in clause 11(ix) of S.R.O. No. 1729 of 1993 and proposed to complete the assessment denying the exemption. The appellant then filed writ petition, O.P. No. 34262 of 2001 challenging the said notice. However, the said writ petition was disposed of on the submission of the Special Government Pleader that the first respondent is withdrawing the said notice. Later the assessing authority issued exhibit P11 series of notices under rule 21(9) of the Rules proposing to complete the monthly assessments for the period from April, 2001 denying the exemption. Exhibit P. 8 is a circular dated January 23, 1999 issued by the Government clarifying that as per the definition of "manufacture" given in S.R.O. No. 1729 of 1993 dated November 3, 1993 purifying water and filling it in bottles will not amount to manufacture. In view of the said clarification, the appellant has filed writ petition, O.P. No. 35719 of 2001 challenging exhibit P8 circular and exhibit P11 series of notices.

The appellant in Writ Appeal No. 1078 of 2002 start