Allowing the interim application to amend the question of law the Court held that where an appeal is preferred both by the assessee and the Revenue the proper course to be followed by the Tribunal is to hear both appeals together. The course of action adopted by the Tribunal in deciding only the appeal of the Revenue in fact resulted in a lot of prejudice to the case of the assessee, whose appeal was still pending before the Tribunal. The order passed by the Tribunal was not valid.Matter remanded to the Tribunal. Referred,  Commissioner of Sales Tax, U. P., Lucknow v. Vijay Int. Udyog [1985] 59 STC 49 (SC)