K. K. USHA, J. –

These tax revision cases at the instance of the Revenue, arise out of a common order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam, in Tribunal Appeal Nos. 218 of 1992, 257 to 265 of 1992. T.A. No. 218 of 1992 was in respect of final assessment under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") for the assessment year 1986-87. The other appeals related to provisional assessment for the months April, 1990 to December, 1990.

2. Two common questions arise in the above cases : (1) Whether the compounded rubber manufactured by the assessee-company is a finished rubber product so as to avail concessional rate of tax on rubber purchased for its production as per notification S.R.O. No. 641 of 1981 ?

(2) Whether S.R.O. No. 1516 of 1990 is clarificatory in nature having retrospective application ? Additional issue raised in T.R.C. No. 41 of 1995 is, whether the sale of the items empty drums, old newspaper, gunny bags, etc., are to be taxed at the general rate or at the rates given against each item in the Schedule to the Kerala Sales Tax Act, 1963 ?

3. Assessments for the years 1981-8