JUDGMENT

RANGANATHAN, J.:—By its judgment dated 23-12-1981, reported as Ramco Cement Distribution Co. (P) Ltd. v. State of Tamil Nadu, (1982) 51 STC 171, the Madras High Court disposed of a batch of 48 sales tax revision cases arising out of the assessments, to local Sales Tax (T.N. S.T.) as well as Central Sales Tax (C.S.T.), of Ramco Cement Distribution Co. (P) Ltd. (16 cases), Madras Cements Ltd. (8 cases), Dalmia Cement Bharat Ltd. (21 cases) and India Cements Ltd. (3 cases). The questions at issue were answered partly in favour of Revenue and partly in favour of the assessees. C. A. Nos. 5306-5336/ 1985 -preferred by the State of Tamil Nadu arise out of 31 of these cases: 9 relating to Ramco Cements, 16 relating to Dalmia Cements and 6 relating to Madras Cements. C.A. No. 2684 to 2690/82 are appeals by Ramco Cements and C.A.No. 4043-4044/ 1982 are by Madras Cements from the same judgment. C.A. Nos. 315-319/ 1983 arise out of the other 5 cases relating to Dalmia Cements. C.A. Nos. 280-281/ 1989 arise out of a judgment of the High Court dated 17-1-1985 which dismissed two revision tax cases pertaining to Dalmia Cements. One of the questions involved in these cases was decided in