MANJULA CHELLUR, J.

1. The above two Sales Tax Revision petitions pertain to penalty proceedings initiated by the Officer of Intelligence wing of the Department treating the construction of the "floating restaurant" as a 'regular sale' and not a 'work contract'. So far as W.A. No. 1079 of 2013, this was filed by the assessee complaining non refund of penalty amount subsequent to the disposal of the appeal before first appellate authority and also Tribunal. As the controversial issue involved in all the three matters being one and the same, all the three matters are disposed of together on merits.

2. The brief facts that lead to the filing of the present revisions are as under:

The respondent, a private limited company is known as "M/s. Floatels India Private Limited". It is not in dispute that it is the assessee on the file of Commercial Tax Officer, First Circle, Thiruvananthapuram. The Department of Tourism, Government of Kerala entrusted the construction of floating restaurant/jetty at "veli lake" in Thiruvananthapuram to the appellant. As a matter of fact, the impugned order of the Tribunal is the second round of litigation. In the first round, the Intelligence Officer w