JUDGMENT :

ANU SIVARAMAN, J.

The above 'Other Tax Appeal' is preferred challenging Annexure A4 order issued by the Authority for Clarification under Section 94 of the Kerala Value Added Tax Act, 2003. W.P.(C) No.6388 of 2018 is filed challenging Ext.P2 penalty order issued in respect of the goods with respect to to which the clarification was sought, pursuant to an inspection and seizure made at the check post. W.P.(C) No.6390 of 2018 challenges Ext.P2 pre assessment notice issued in respect of the assessment year 2014-15 in respect of the very same goods.

2. A common question arises for consideration in these cases. The appellant, who is a manufacturer of ayurvedic products, had approached the 'Authority for Clarification' seeking clarification as to whether the specified products i.e., 1. Ayurvedic Baby Soap 2. Ayurvedic Tooth Paste 3.Ayurvedic Mouth Wash 4. Baby gift pack and 5. Ayurvedic Baby Powder manufactured by the appellant under the drug licence granted under the Drugs and Cosmetics Act, 1940 are eligible for concessional rate of tax in terms of the newly introduced Clause 27 under Entry No.36 of the IIIrd schedule to the KVAT Act, 2003. It was contended that, Entry 36 of th