T.L. VISWANATHA IYER, J.

This revision petition under section 41 of the Kerala General Sales Tax Act, 1963 (hereinafter "the Act") is by the assessee and relates to the assessment year 1979-80. Assessment was originally completed on the petitioner on 25th September, 1980. This order of assessment was reopened by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kozhikode, in exercise of his powers under section 35 of the Act, by his order dated 3rd September, 1984, which was communicated to the assessee on 28th November, 1984. Thereby the matter was remitted back to the assessing authority for fresh disposal in the light of the observations made by the Deputy Commissioner.

2. Assessee is the Government Wood Workshop and Common Service Centre, Calicut. It is a unit owned by the Kerala State Small Industries Development and Employment Corporation Ltd. (hereinafter referred to as the SIDECO), which is a company wholly owned by the Government of Kerala. The petitioner-unit is engaged in the manufacture of furniture at Calicut. SIDECO has other units also. The petitioner-unit is registered as a dealer under the Act. During the assessment year in question the pet