Sethuraman, J.

These three revision cases arise out the common order of the Sales tax Appellate Tribunal dt. 31-1-1972. The Tribunal was disposing under the said order three appeals-two relating to assessments under the Tamil Nadu General Sales tax Act for the assessment years 1969-70 and 1967-68 respectively and the third relating to assessment under the Central Sales tax Act for the assessment year 1967-68. We shall first take up for consideration the revision cases relating to the assessments made under the Tamil Nadu General Sales tax Act. The points in dispute in relation to these two cases relate to : (1) assessment of the turnover of sales of rayon and staple fibre waste; (2) the claim for deduction from the taxable turnover of the rebate on sales of rayon yarn; and (3) assessment of miscellaneous sales effected by the assessee. With reference to items 1 and 3, the point in dispute is covered by the decision of the Supreme Court in State of Tamil Nadu vs. Burmah Shell Oil Storage and Distributing Co. of India Ltd. in view of the said decision, the assessment of these two items by the sales tax authorities was proper and the Tribunal was not justified in deleting t