1. These two Tax Revision Cases raise the question as to whether the same set of partners constituting two different firms or partnerships can, in the eye of law, be regarded as one person, or should be treated as two separate assessable units, or entities for the purposes of the General Sales Tax Act, 1963. The Appellate Tribunal took the view that the turnover from sales by one of the partnerships had not been brought into account, by the other partnership constituted by the same partners as the first. The Tribunal took the view that in law the same partners constituting two different partnerships must be regarded as two separate persons or assessable units in the eye of the law, and therefore separate legal existence of the two partnerships was possible and permissible. But for the purpose of determining whether there had been what is generally referred to as interlacing and interlocking, the Tribunal remanded the proceedings back to the Sales Tax Officer. The learned Government Pleader has filed these revisions, as the Revenue is aggrieved by the finding that in law two partnerships constituted by the same identical persons have to be viewed as two separate legal en