- (1.) Delay condoned.
(2.) Special leave granted.
(3.) These appeals are directed against the judgment of the Kerala High court dated 3/4/1996 in TRCs Nos. 126, 130 and 131 of 1993 and TRC No. 159 of 1995. By the impugned judgment the High court has decided the following two questions against the appellant: "1.Whether in the facts and circumstances of the case the tribunal was right in directing the deletion of the amount of cess from the taxable turnover 2. Whether in the facts and circumstances of the case the tribunal was right in holding that sales effected are in the course of inter-State sale and not sale within the State -;