D. J. JAGANNADHA RAJU, J. - These nine original petitions relate to the question as to at what rate the turnover relating to agarbathis is liable to Kerala general sales tax during the period from April 1, 1984 to August 29, 1989. Though separate original petitions are filed, the Revenue filed a common counter in original petition No. 9375 of 1989 and requested the court to treat this as counter in all the nine original petitions. It would be advantageous to deal with these nine original petitions together as the same legal question arises for consideration. As and when necessary, I shall advert to the facts of individual original petitions during the later portion of this judgment.

2. Before I set out the facts of the case, it would be just and proper to indicate the rate of tax for agarbathis at different points of time. Prior to September 16, 1980, neither agarbathis, nor raw bathis, nor scented sticks, were in the First Schedule of the Kerala General Sales Tax Act, 1963 (hereinafter called "the Act"). They were treated as items which are chargeable at the general rate of 5 per cent. Prior to September 16, 1980, there was exemption of sales tax for agarbathis. By virtue