The issue that falls for consideration in the present appeals is whether the appellant/assessee would be entitled for refund of the tax which was paid by him to the seller, ... in view of the provisions of Section 44 of the Kerala General Sales Tax Act, 1963 (for short “the KGST Act”) . One additional issue which was urged at the time of hearing of the appeals and requires consideration by this Court is as to whether the appellant would at all be entitled to claim exemption under Section 5(3) of the Central Sales Tax Act, 1956 (for short “the CST Act”), as at the time of sale, the appellant could not allegedly show any evidence that it was the penultimate sale.