MRS. K. K. USHA, J. –

These tax revision cases at the instance of the assessee arise out of two orders of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam. Relevant assessment years of T.R.C. Nos. 198, 209, 288 and 281 of 1994 are 1981-82, 1982-83, 1983-84 and 1984-85 respectively. Appeals in respect of these years were disposed of by the Tribunal by a common order dated November 17, 1992. T.R.C. Nos. 299 and 301 of 1994 arise out of a common order dated December 8, 1992. Relevant assessment years are 1980-81 and 1985-86.

The common question arising in these tax revision cases is whether chilli powder, coriander powder and turmeric powder are different and distinct goods from chilli, coriander seeds and turmeric. Following a Bench decision of this Court in Ambika Provision Stores v. State of Kerala [1987] 67 STC 170, the Tribunal held that chilli powder, coriander powder and turmeric powder are different and distinct goods from chilli, coriander seeds and turmeric. The revision petitioner/assessee contended that since [1987] 67 STC 170 (Ker) (Ambika Provision Stores v. State of Kerala) has been overruled by a Full Bench of this Court in Namputhiris Pickle