( 1 ) THESE two tax revision cases are preferred against a common order of the Sales Tax Appellate Tribunal. T. R. C. No. 26 of 1978 pertains to the assessment year 1974-75 while T. R. C. No. 27 of 1978 pertains to the assessment year 1975-76. The only question in these cases is :"whether deodourised kerosene is kerosene within the meaning of item 31 (d) of the First Schedule to the Andhra Pradesh General Sales Tax Act, or is it a different product or article ?"

( 2 ) THE assessee purchases kerosene from the Indian Oil Corporation and removes the odour and impurities therefrom by a process which includes passing compressed air for a period of four to six hours or longer. The learned counsel for the petitioner has placed before us the process which is applied for removing the odour and impurities from the kerosene. It reads as follows :"kerosene oil procured from Indian Oil Corporation or other sources in taken in 600 liters capacity tank and compressed air is passed for a period of 4 to 6 hours or longer till the kerosene passes the stipulated standards and also till the characteristic smell is completely absent. Later, it is filtered to isolate all suspended partic