1. Denial of the claim for refund, in respect of exemption from the liability to pay purchase tax with retrospective effect is the point involved.

2. The petitioner, an assessee on the rolls of the first respondent, is a dealer engaged in the business connected with the commodity 'rubber'. By virtue of the relevant provisions of law, tax was payable on purchase turnover of rubber and the petitioner was remitting the same accordingly, in connection with the manufacture of centrifuged latex and crumb rubber.

3. While so, the Government, in exercise of the power conferred under S.10 of the Kerala General Sales Tax Act, 1963 (KGST Act in short) issued Ext. P2 notification bearing SRO No. 695/2003, finding it necessary in the public interest so to do and exempted the manufacturers of centrifuged latex and crumb rubber from payment of tax under the KGST Act, 1963 on the purchase turnover of rubber in any form used for the manufacture of centrifuged latex and crumb rubber. It was also stated that the said notification shall be deemed to have been in force during the period from 01/04/1988 to 09/10/2001. It was further stipulated that, 'tax, if any, already paid shall not be refunded'. The