The essential contention raised by the petitioner, is as to the adjustment of the amounts paid on 02.03.2010, by virtue of a conditional order, to the Amnesty Scheme brought into force on 01.04.2010.

2. The petitioner, an assessee under the Kerala General Sales Tax Act, 1963 (for short "KGST Act" only), had dues with respect to the various assessment years from 1998-99 to 2003-04; except 2002-03. The question as to whether the excise duty component can be included in the turnover of the manufacturer was agitated for long years before this Court and the Hon'ble Supreme Court. The decision in State of Kerala v. Maharashtra Distilleries Ltd. [(2005) 11 SCC 1] settled the issue and from 05.01.1999 by virtue of the amendment made to the Foreign Liquor Rules, the Hon'ble Supreme Court held that excise duty was liable to be included in the turnover of the manufacturer. The petitioner/assessee was also a party before the Hon'ble Supreme Court. The assessments made including such component, in the taxable turnover, were challenged in statutory appeals. There was also penalty imposed in the various years, which was challenged by way of revision before the Commissioner.

3. In the appe