J. S. VERMA, C. J. - (1.) THIS order shall also dispose of Rev. No. 436 of 1987. Both these revisions were disposed of by a common order dated January 3, 1987, passed by the Rajasthan Sales Tax Tribunal in a bunch of cases treating all of them as involving the same point. The revisions were filed in all these matters. The remaining revisions came up for hearing earlier and have been decided. At the hearing of these revisions it was discovered that these two revisions involve a slightly different question which has not been considered and decided in the impugned common order dated January 3, 1987, passed by the Tribunal under a misapprehension of facts. It is, therefore, prayed by the learned counsel for the petitioner that the impugned order of the Tribunal be set aside in these two matters and the Tribunal be directed to decide the matter afresh. THIS position is not controverted by the counsel for the other side. The real point involved for decision in these two matter has been indicated in an application filed for this purpose by the learned counsel for the petitioner.
(2.) IT is obvious that the Tribunal has failed to decide the real point arising for decision in these two matters under a misapprehension that the common point disposed of by the impugned common order was the only point arising herein. This being so, a direction has to be given to the Tribunal to decide afresh the case after setting aside the impugned order in so far as it relates to the respondent-assessees in these two revisions only. Consequently, the revisions are allowed and the impugned order of the Tribunal dated January 3, 1987 is set aside only to the extent it relates to the respondent-assessee in these two revisions and the Tribunal is directed to decide their matter afresh as indicated above. No costs. Petitions allowed. .;