1The Revenue is the petitioner in all the three tax revision cases. In TRC. No. 105 and 106 of 1979, M/s. Carborandum Universal Ltd., Edappally who are dealers in Synthetic Abrasive Grains etc., is the assessee. T. R.C. No. 105 of 1979 relates to the assessment year 1970-71, and T.R.C No. 106 of 1979 relates to the assessment year 1971-72. The assessee was assessed to sales tax under the Kerala General Sales Tax Act 1963 on a net taxable turnover of Rs. 60,83931 for the year 1970-71 and Rs. 60,156.15 for the year 1971-72. In making the assessment the Assessing Authority has included in the taxable turnover of the assessee the turnover relating to sales of discarded materials such as gunnies, old drums, polythene bags, bottles, tins, etc. amounting to Rs. 50,904.50 for the year 1970-71 and Rs. 40,856.15 for the year 1971-72. In appeal, the Appellate Assistant Commissioner has directed the deletion of these amounts from the net taxable turnover for the periods in question holding that the assessee is not a dealer in respect of these articles viz. old gunnies, old drums, polythene bags, bottles, tins etc. This order of the Appellate Assistant Commissioner is confirmed by the Kerala Sa