N. V. BALASUBRAMANIAN, J. - These tax revision petitions are filed against the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, for the assessment years 1987-88 and 1988-89, wherein the Tamil Nadu Sales Tax Appellate Tribunal allowed the appeals preferred by the assessee and dismissed the enhancement petitions filed by the State.

The respondents (hereinafter referred to as "the assessee") had reported for the assessment year 1987-88 the total and taxable turnover of a sum of Rs. 81,047 under the provisions of the Central Sales Tax Act, 1956, and the assessing officer determined the total turnover at Rs. 2,13,412, which was also the taxable turnover for that year. The assessee had reported for the assessment year 1988-89 a total and taxable turnover of Rs. 1,39,589 and Rs. 60,393 respectively, but the assessing officer has determined the total and taxable turnover at Rs. 2,13,412.

The difference in the determination of total and taxable turnover for the two assessment years in question arose due to the following circumstances. The assessee was the licence holder to mine the minerals at Nadanthai village in Namakkal taluk in Salem district a