FATHIMA BEEVI, J.

The question of law raised in these two tax revision cases is whether the item "G.I. pipes" will fall within the category of "declared goods" as enumerated in section 14(iv)(xi) of the Central Sales Tax Act. The petitioner is a dealer in G.I. pipes. The assessment relates to the assessment years 1980-81 and 1981-82. The assessee had claimed exemption from levying additional tax and surcharge on the tax levied on the sales turnover of G.I. pipes. This claim was rejected by the assessing authority. The appeals before the Additional Deputy Commissioner and the further appeals before the Tribunal had been decided against the petitioner.

2. The case of the petitioner is that G.I. pipes are declared goods within the meaning of sections 14 and 15 of the Central Sales Tax Act and also the Second Schedule of the Kerala General Sales Tax Act, 1963, because, the G.I. pipes dealt in by the assessee are only steel tubes and it is contended that steel tubes popularly known as G.I. pipes come within the meaning of section 14(iv)(xi) of the Central Sales Tax Act corresponding to item 3(ii)(k) of the Second Schedule of the General Sales Tax Act. The claim was that because