JUDGMENT K. S. PARIPOORNAN, J. - Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. We are concerned with the assessment year 1980-81. The assessing authority as well as the first appellate authority treated lime as a chemical. It was based on a clarification issued by the Government by order dated November 8, 1982 - G.O. (Rt) No. 669/82/TD. In appeal by the assessee, the Tribunal held that the clarification issued by the Government in exercise of the powers under section 59A of the Kerala General Sales Tax Act has no legs to stand upon. It was noticed that the clarification issued by the Government in exercise of the powers under section 59A of the Kerala General Sales Tax Act was held to be unauthorised in Travancore Chemical & Manufacturing Company Ltd. v. State of Kerala [1991] 81 STC 313 (Ker); (1991) 1 KLT 196 . Having noticed the said aspect, the Appellate Tribunal held that the very basis of the assessment as well as the appellate order is no longer there and so, the assessee is entitled to succeed. The very basis for holding that lime is a chemical was a notification issued by the Government. That was passed in exercise of the powers vested in the Government under section 59A of the Kerala General Sales Tax Act. Since this Court held that such a clarification under section 59A of the Act is unauthorised, the basis of the assessment order as also the appellate order no longer survives. After holding so, the Appellate Tribunal held that the assessing authority should re-compute the tax at the appropriate rate. It is aggrieved by the said order of the Appellate Tribunal dated October 15, 1992, the Revenue has come up in revision. We heard counsel for the Revenue, Senior Government Pleader, Mr. V. C. James. It is agreed that the order issued by the State Government in exercise of the powers vested in it under section 59A of the Kerala General Sales Tax Act cannot hold good in view of the decision of this Court in Travancore Chemical & Manufacturing Company's Ltd. case [1991] 81 STC 313; (1991) 1 KLT 196 . V. C. James. It is agreed that the order issued by the State Government in exercise of the powers vested in it under section 59A of the Kerala General Sales Tax Act cannot hold good in view of the decision of this Court in Travancore Chemical & Manufacturing Company's Ltd. case [1991] 81 STC 313; (1991) 1 KLT 196 . It is further agreed that the Appellate Tribunal was justified in holding that the very basis of the assessment as well as the appellate order that lime is a chemical under entry 71 of the First Schedule taxable at 8 per cent first sale point cannot hold good. The Tribunal has only said so. There can be no objection to the said finding of the Appellate Tribunal. Having said so, the Tribunal has directed the assessing authority to re-compute the tax at the appropriate rate. That was the only proper course to be adopted in the case. We questioned the learned Government Pleader how the Revenue is aggrieved by the aforesaid decision. Learned Government Pleader could not say that the Revenue is in any way aggrieved in the matter. We hold that the Tribunal was justified in allowing the appeal since the very basis of the assessment no longer survives. Having set aside the assessment order as well as the first appellate order, the Tribunal was further justified in directing the assessing authority to re-compute the tax at the appropriate rate. No objection can be taken to this course. There is no merit in this revision. The order of the Appellate Tribunal does not suffer from any error of law. The revision is dismissed. Petition dismissed.