BALASUBRAHMANYAN, J.

These are revisions filed by the State Government from two orders passed by the Sales Tax Appellate Tribunal purporting to be under section 55 of the Tamil Nadu General Sales Tax Act, 1959.

Section 55 has the marginal heading "Power to rectify any error apparent on the face of the record". Under this section the Appellate Tribunal may at any time within three years from the date of any order passed by it "rectify any error apparent on the face of the record". In this case, the original orders were passed by the Tribunal on 31st January, 1978, and 25th April, 1978, respectively. Those orders had been rendered in appeals filed by two assessees who were hoteliers. They contended before the Tribunal that the receipt from their hotel business could not be subjected to sales tax as sales turnover. This contention was rejected by the Tribunal in their orders dated 25th April, 1978, and 31st January, 1978. Subsequently, on 7th September, 1978, the Supreme Court rendered a judgment in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi. In this judgment it was held that where eatables were sold for consumption within the precincts of the hotel there