JUDGMENT The order of the Court was made by VENKATASWAMI, J. - The point raised in this tax case is covered by a judgment of this Court in State of Tamil Nadu v. Jakthi Veliyeetakam [1977] 40 STC 466 and Baluswami Chettiar v. State of Tamil Nadu [1986] 63 STC 492 and also the decision in State of Tamil Nadu v. Arulmurugan & Co. [1982] 51 STC 381 [FB]. Inasmuch as the Tribunal has followed the ratios in these judgments, we do not think that there is any case for interference in this tax revision case. The tax case is dismissed.