SETHURAMAN, J.

The Deputy Commissioner of Commercial Taxes has applied for revision of the order of the Sales Tax Appellate Tribunal, dated 11th July, 1974. The assessee was originally assessed on a taxable turnover of Rs. 21, 589.42 for the assessment year 1968-69 by an order dated 18th February, 1970. Subsequently, this assessment was revised and a turnover of Rs. 24, 726.75 was brought to tax at multi-point rate on the ground that galvanised plain sheets, referred to as G.P. sheets and C.R. sheets, were wrongly exempted treating the goods as single point goods. Reassessment was made on 16th August, 1972, and the matter was taken on appeal to the Appellate Assistant Commissioner. He also held that G.P. sheets were liable to tax at multi-point rate. The assessee took the matter on appeal to the Appellate Tribunal, disputing the levy of tax at 3 per cent on Rs. 15, 143.23 pertaining to G.P. sheets. The contention of the assessee was that these sheets came within the category of iron and steel falling under item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act and he relied on a decision of the Andhra Pradesh High Court in State of Andhra Pradesh v. Sri Du