SADASIVAM, J.

Writ Appeal No. 116 of 1965 has been preferred by one M. Varadarajulu Naidu, a dealer in cinder, against the decision of Veeraswami, J., as he then was, in Writ Petition No. 1774 of 1964 (M. Varadarajulu Naidu v. State of Madras and Another negativing his contention that cinder is coal, or is a form of coke, falling within entry 1 of Schedule II of the Madras General Sales Tax Act, 1959 (hereinafter referred to as the Act). Tax Case No. 267 of 1966 has been filed by the same Varadarajulu Naidu to revise the order of the Board of Revenue holding the same view for the subsequent period. Writ Appeals Nos. 45 and 46 of 1966 have been filed by K. Venkataraman and Company against the judgment of Veeraswami, J., as he then was, in Writ Petitions Nos. 320 and 321 of 1966, dismissing the petitions on the ground that they are covered by his decision in Varadarajulu Naidu v. State of Madras In Tax Case No. 10 of 1964, petitioners Karpagam and Company, dealers in lime and cinder, seek to revise the order of the Sales Tax Appellate Tribunal negativing their claim that cinders come under the first item of Schedule II of the Act. The Tribunal relied on the decision in Mah