JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner in these three revisions. The respondent is the same in all these revisions. The respondent is an assessee under the Kerala General Sales Tax Act, 1963 (in short, "the Act"). It is doing business in gold and silver. The matter in these three revisions is concerning the assessment years 1972-73, 1974-75 and 1976-77. The sole question that falls for consideration is whether the purchase turnover of silver wares by the respondent-assessee is liable to purchase tax under section 5A(1)(a) of the Act. The respondent purchases old silver wares, melts them and then sells them as silver. The Appellate Tribunal, following the decision of this Court in T.R.C. No. 136 of 1984 (Deputy Commissioner of Sales Tax v. Mohan Jewellery [1988] 71 STC 256), held that the purchase turnover of silver wares of the respondent assess is not assessable to purchase tax under section 5A of the Act. The Revenue has come up in revisions. 2. We heard Counsel for the Revenue Mr. N. N. D. Pillai. It was submitted that the earlier decisions of this Court in T.R.C. No. 136 of 1984 (Mohan Jewellery's case [1988] 71 STC 256) is pending in appeal before the Supreme Court of India and so the decision, relied on by the Appellate Tribunal, requires reconsideration. We are of the view, that as at present advised, no material was brought to our notice to take a view different from the one taken by an earlier Bench of this Court in T.R.C. No. 136 of 1984 (Mohan Jewellery's case [1988] 71 STC 256). Following the said decision, we are further of the view that the decision of the Appellate Tribunal is justified in law. No interference is called for in these revisions. The tax revision cases are dismissed. Petitions dismissed.