But for the Anjali mudra, the iconographic features are the same as that of Siva.
The attributes (Ankusha and Mirga), Jatamakuta, crescent-moon on the Jatamakuta, different earrings (Makara and Patra Kundala), Tribanga (triple flex), Cobra on his Jatamakuta are the same as we would see in Shiva’s vigraha. It is the Anjali Mudra that distinguishes and identifies this Vigraha as Adikara Nandi.
Adhikara means authority and it is just that ‘Nandi with authority’. It is Nandi, Shiva’s vahana, in human form. There are several ‘stories’ as to how and why Nandi got the human form. A Google search will get you there.
This Vigraha is from Tamil Nadu. The subject matter, the styling and the way the deity is attached to the Padmapeetha are the indications.
The Vigraha is about 23.5 cm in height. Dating is always, well almost always, guesswork. The patination is rich and the encrustation suggests this Vigraha has remained unused for a long time. This may not date earlier than the sixteenth century.