JUDGMENT K. S. PARIPOORNAN, J. - These two revisions are filed by the Revenue. The Revenue assails the common order passed by the Sales Tax Appellate Tribunal in T.A. Nos. 301 and 342 of 1976, dated October 27, 1989. The matter relates to the assessment years 1971-72 and 1972-73. The sole question that arises for consideration is whether the purchase turnover of bamboo is liable to be taxed under section 5A of the Kerala General Sales Tax Act, 1963 (in short, "the KGST Act"), when it is converted into bamboo blinds. The assessing authority brought the purchase turnover of bamboo to tax under section 5A of the KGST Act. The first appellate authority held that bamboo blinds are not exigible to tax under section 5A of the KGST Act. In second appeal, filed by the Revenue, the Appellate Tribunal, following the earlier Bench decision of this Court in T.R.C. No. 141 of 1986, dated January 3, 1989, held that no manufacturing process is involved when bamboos are just bound by a rope and sold as bamboo blinds. The identity of the goods is not lost, and there is really no transformation and section 5A is inapplicable. Aggrieved by the common order of the Tribunal, dated October 27, 1989, the Revenue has come up in revisions. We heard counsel for the Revenue. It was argued that the Bench decision of this Court is pending in appeal in the Supreme Court of India and the earlier Bench decision in T.R.C. No. 141 of 1986 requires reconsideration. We are unable to accept the said plea. In T.R.C. No. 141 of 1986, this Court held, that the crucial question, that arises for consideration, in considering as to whether the levy of purchase tax under section 5(A)(1)(a) is warranted, is, whether bamboos were consumed in the manufacture of other goods for sale. This Court after referring to the decisions of the Supreme Court in Deputy-Commissioner of Sales Tax v. Pio Food Packers [1980] 46 STC 63, Deputy Commissioner of Sales Tax v. Thomas Stephen & Co. Ltd. [1988] 69 STC 320 and Deputy Commissioner of Sales Tax (Law) v. Kannan Nair [1988] 70 STC 48, held that no manufacturing process was involved when bamboos were just bound by a rope and sold as bamboo blinds and that the identity of the goods was not lost and there was no transformation. Ltd. [1988] 69 STC 320 and Deputy Commissioner of Sales Tax (Law) v. Kannan Nair [1988] 70 STC 48, held that no manufacturing process was involved when bamboos were just bound by a rope and sold as bamboo blinds and that the identity of the goods was not lost and there was no transformation. In the light of the earlier Bench decision of this Court, we are of the view that the common order, passed by the Appellate Tribunal for the two years, dated October 27, 1989, is valid and justified in law. These tax revision cases are without merit. They are dismissed. Petitions dismissed.