1 The judgment of the court was delivered by Gopalan Nambiyar, C. J. -- These Tax Revision Cases have been referred to a Full Bench to consider the correctness of the Division Bench ruling of this Court in Kassim Kannu v. State of Kerala (26 STC 530), particularly, in view of the later Division Bench ruling in C. C. Transport Company v. The State of Kerala (40 STC 444). The question involved is regarding the scope of the revisional jurisdiction under the Sales Tax Act , and Whether in exercising the same, it is open to the revisional authority to trench upon the power and jurisdiction of getting at the escaped turnover and bringing the same to tax 'or' assessment.
T.R.C. No. 12 of 1978
M/s Madras Rubber Factory Limited, Kottayam is the petitioner in this Tax Revision. The factory has its headquarters in Madras and its purchase depots in Kottayam and Calicut. The assessment year concerned is 1970-71. Rubber is taxable at the last purchase point. Rubber is locally purchased from Kerala State and sold in Madras. The goods are despatched to the Madras Factory along with 'N' forms under R.43(B) of the Rubber Rules. These forms have been recognised by the proviso to R.35 Clause.13 sub cl

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