REAL INDUSTRY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) DR. A. S. ANAND, C. J. These two tax revisions have been filed by two separate assessees relating to the assessment year 1977-78 against the order of the tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras , dated January 20, 1981. We are disposing them of in common.

(2.) FOR what follows, in our opinion, the cases have to be remanded to the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras , for fresh disposal in accordance with law.