Judgment :- R. JAYASIMHA BABU, J. The question identical to the one referred to us for an earlier assessment year concerning the same assessee was considered by this court in T.C. No. 813 of 1987, decided on September 15, 1998, and that question was answered in favour of the assessee and against the Revenue. The question referred to us for the assessment years 1979-80 and 1980-81 is as to whether the Tribunal was correct in law in holding that the subsidy received from the Government for the training of the weavers should be considered as a receipt as an agent of the Government and should not be taxed. We answer that question referred to us in favour of the assessee and against the Revenue.