13960 of 1996, relating to the same assessee, respondent herein, by an order dated 1 11 1996, a Bench of two learned Judges of this Court has remitted the matter to the High Court for a fresh decision on merits on companysideration of all the points involved for decision, on the basis of the decisions of this Court including Ramco Cement Distribution Co. P Ltd. v. State of T.N., wherein thejudgment of the Madras High Court had been reversed.
Leave granted.
