JUDGMENT

C.N. Ramachandran Nair, J.

The question raised in the revision 1 case filed by the State is whether the Tribunal is justified in granting concessional rate of tax on BISBRI brand bakery margarine sold by the petitioner at four per cent treating it as edible oil under item 17A of the Second Schedule of Notification SRO No. 1728 of 1993 for the assessment year 1997-98. Margarine is one of the items falling under entry 90 of the First Schedule to the Kerala General Sales Tax Act, 1963 which attracts tax at the point of first sale at eight per cent. Entry 90 of the First Schedule to the KGST Act and entry 17A of the Second Schedule to SRO No. 1728 of 1993 are respectively extracted hereunder for easy reference: