JUDGMENT G. SIVARAJAN, J. – The petitioner is an S.S.I. unit engaged in the manufacture of electrical line materials. It effected supplies of the said goods to the Kerala State Electricity Board as per agreement entered into with them. The assessments of the petitioner for the years 1993-94, 1994-95 and 1995-96 were originally completed by the first respondent allowing concessional rate of tax at 4 per cent for the goods supplied to the Kerala State Electricity Board on the strength of declarations obtained from the Electricity Board. It is stated that the rate of tax on electrical goods supplied to the Board was reduced to 4 per cent from 1972 onwards as per various notifications issued by the Government. It is stated that later the Government issued a consolidating notification incorporating various notifications, namely S.R.O. No. 1728 of 1993 with effect from January 1, 1994. Though the earlier notification granted reduced rate of tax on the supplies effected to the Kerala State Electricity Board, the said exemption was not made available in S.R.O. No. 1728 of 1993. According to the petitioner, this is due to an omission which has later been rectified by issuing notification S.R.O. No. 799 of 1995 by including Kerala State Electricity Board also in the notification S.R.O. No. 1728 of 1993. It is stated that the first respondent completed reassessments for the aforesaid three years (exhibits P-1 to P-3) assessing the turnover of the electrical goods supplied to the Board also at the rate of 8 per cent on the ground that the concessional rate available in the earlier notifications has been taken away in S.R.O. No. 1728 of 1993. Though the petitioner had field appeals against the said revised assessment orders before the first appellate authority, the said appeals were dismissed as per exhibit P5. The petitioner did not take up the matter in second in second appeal before the Tribunal as, according to the petitioner, it may not be fruitful. Learned counsel appearing for the petitioner submitted that the petitioner submitted exhibit P16 petition before the Government requesting for granting the concessional rate with retrospective effect from January 1, 1994. The learned counsel submitted that the said petition is pending before the Government and that in the Government and that in the meantime, the third respondent has issued exhibits P18 to P23 revenue recovery notices. The learned counsel submitted that the said petition is pending before the Government and that in the Government and that in the meantime, the third respondent has issued exhibits P18 to P23 revenue recovery notices. The learned counsel also submitted that on the basis of the declarations issued by the Kerala State Electricity Board, the petitioner had collected only 4 per cent tax and the same had been remitted to the Government. Learned counsel further submitted that the claim for the concessional rate was allowed by the assessing authority in the original assessment and that the present demand has been raised only by way of reassessment proceedings. I have heard the learned Government Pleader also. 2. It is true the petitioner was entitled to the concessional rate of tax in respect of the turnover of sales effected to the Kerala State Electricity Board as per S.R.O. No. 360 of 192. S.R.O. No. 1728 of 1993 is a notification issued after superseding all the notifications mentioned in Schedule I thereto. Item No. 19 in the said notification is S.R.O. No. 360 of 1992, but the concessional rate which was available as per S.R.O. No. 360 of 1992 was not extended in the consolidating notification, which has been given effect to with effect from January 1, 1994. S.R.O. No. 1728 of 1993 is issued as per G.O. (p) No. 154/93/TD dated November 3, 1993 and S.R.O. No. 799 of 1995 was issued as per Government Order dated June 17, 1995. It is not known as to whether the omission to include the Kerala State Electricity Board in S.R.O. No. 1728 of 1993 is an omission. If, as a matter of fact, it was an omission, certainly the said fact would have been disclosed in the Explanatory Note to S.R.O. No. 799 of 1995. The Explanatory Note only says that the Government have decided to extend the benefit of reduce sales tax on the purchase of goods now allotted to Central and State Government Departments and Regional Cancer Centre, Thiruvananthapuram to the Kerala State Electricity Board and National Thermal Power Corporation also. However, it is a matter for consideration by the Government as to whether the said benefit ought to have been from the date S.R.O. No. 1728 of 1993 itself. Now that exhibit P16 representation filed by the petitioner is pending before the Government. However, it is a matter for consideration by the Government as to whether the said benefit ought to have been from the date S.R.O. No. 1728 of 1993 itself. Now that exhibit P16 representation filed by the petitioner is pending before the Government. There will be a direction to the Government to dispose of the same with notice and opportunity to the petitioner as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. All further proceedings pursuant to exhibits P18 to P23 revenue recovery notices will be kept in abeyance till the disposal of exhibit P16 representation as directed above. The original petition is disposed of as above. Order on C.M.P. No. 9263 of 1998 in O.P. No. 5129 of 1998 I dismissed. Petition disposed of accordingly.