JUDGMENT

W.P.(C) Nos.39402, 38774, 40093, 40845 & 41074 of 2023 The petitioners in these writ petitions are stated to be retired BSF Servicemen, who have been availing canteen service from the Canteen Officer attached to various canteens within the State of Kerala. They have been purchasing liquor in the liquor quota available to them from the canteens referred to above. Liquor, being an item taxable under the provisions of the Kerala General Sales Tax Act , 1963, the canteens have been collecting tax from the petitioners. The petitioners point out that the tax demanded by the canteens were also satisfied by them.

2. However, later the canteens noticing that there was an increase in tax with respect to the assessment year 2018-19, sought to demand the differential tax from the respective petitioners. It is in such circumstances, that the respective petitioners have approached this Court contending that there cannot be any demand with reference to differential tax after the sale has alread