P. A. MOHAMMED, J. - The writ petitioner is a partnership firm by name "M/s. M. M. Nagalinga Nadar Sons" (hereinafter called as "the assessee"). The subject-matter of this writ petition is the levy of penalty under section 45A of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act").

2. The assessee is engaged in the manufacture of coconut-oil and oil-cake at its factory at Quilon. The coconut-oil is packed and sealed in tins and plastic containers. These finished products are sold within the State as well as outside the State. In the course of assessment, the fourth respondent, assessing authority, found that the empty tins were purchased for Rs. 8,76,100 during the year 1982-83 and for Rs. 19,29,371.23 for the year 1983-84 at the concessional rate of tax after issuing declarations in form 18. According to the fourth respondent, the assessee was not eligible for concessional rate of 4 per cent in respect of the turnover relating to purchase of containers used for filling coconut-oil despatched outside the State on consignment sale. The case of the assessee was that the packing materials were purchased using the declaration forms in good faith and t