ORDER :

S.V. Bhatti, J.

We have heard the learned Senior Advocate Mr. K. Srikumar, the learned Advocates Mr. Tomson T. Emmanuel, Mr. K.M. Firoz, Mr. V.P. Narayan, Mr. Premjith Nagendran, Mr. Anil D. Nair, and Smt. S.K. Devi for petitioners and Mr. Mohammed Rafiq, the learned Special Government Pleader (Taxes) for respondent.

2. On 27.02.2018, learned Single Judge, Mr. Justice P.B. Suresh Kumar, noticing that the fifth proviso to S.11 was not considered in Cement House v. State of Kerala, (2011) 38 VST 74 (Ker)); State of Kerala v. Syed Muhammed, 2016 (4) KLT 462 and Tenny Devassy v. State of Kerala, O.T.Rev.No.98/2012, referred W.P.(C) No.5467/2017 and two other petitions to Division Bench for examination of the issues noted therein. On 24.07.2020, a Division Bench of Mr. Justice K. Vinod Chandran and Mr. Justice T.R. Ravi referred the matters to a Full Bench, particularly because the views taken by the learned Judges in the Reference Order are inconsistent with the view taken in the three Division Bench judgments (a) Cement House v. State of Kerala; (b) State of Kerala v. Syed Muhammed and (c) Tenny Devassy v. State of Kerala. Hence, the matters are posted before the Full Bench.

2.1.