1This batch of tax revision cases by the State of Kerala is against the common order of the Kerala Sales Tax Appellate Tribunal, Ernakulam in sales tax appeals by the assessee, the Indian Oil Corporation Ltd., Ernakulam, relating to its assessment for the assessment years 1970-71 to 1973-74. The main point urged by the Senior Government Pleader Shri T. Karunakaran Nambiar is against the finding of the Tribunal that the purchase turnover of petroleum products is not exigible to tax under S.5A of the Kerala General Sales Tax Act, 1963 , for short the Act.

2The original assessment orders for the assessment years 1970-71 and 1971-72 brought to tax the purchase turnover of petroleum products purchased by the assessee from the Cochin Refineries Ltd. and despatched to depots outside the State for the purpose of sale. The assesses had no complaint against the inclusion of the purchase turnover and the tax assessed was duly paid. The assessing authority, after issue of notice of re-opening, passed orders of reassessment under S.19 of the Act on 24-1-1975 bringing to tax the purchase turnover of petroleum products exported to countries outside India omitted to be included in the original ord

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