1.The Revenue is the appellant in this Writ Appeal. Respondents herein are the petitioners in O. P. No. 3977 of 1978 They are registered firms doing business mainly in coconut oil and cakes. They are registered dealers under the Kerala General Sales Tax Act, 1963 as well as under the Central Sales Tax Act, 1956 . They purchase copra locally, crush the same in their mills and thereafter sell coconut oil and cake within the State as well as outside the State. Petitioners state that the inter State turnover of coconut oil and cake is assessable only at one percent, of the sale price of the goods sold, on the basis of notification, SRO No. 117 of 1966 dated 8-3-1966, promulgated by the Kerala Government under S.8(5) of the Central Sales Tax Act. It is their case that the inter State sales turnover of coconut oil and cake are not exigible to tax under the Kerala Additional Sales Tax Act, 1978 f Act 20 of