1. The only question for decision in this batch of tax revision cases is as to whether rubber cess collected from the assessees who are all manufacturers of different rubber products is liable to be included in their purchase turnover of rubber for the purpose of assessment under the Kerala General Sales Tax Act, 1963. The respective assessing authorities have held that the rubber cess paid by the assessees forms part of their purchase turnover. The purchase turnover of rubber is exigible to tax under entry 38 of Schedule I of the Kerala General Sales Tax Act at the last purchase point. The Appellate Authority took the view that the rubber cess paid by the respective manufacturers of rubber products is not liable to be included in their purchase turnover and hence directed a fresh assessment deleting