Process Equipment and Plant Design
Smoker's equation for the calculation of number of equilibrium stages in a continuous binary distillation column is used, when the

Number of equilibrium stages required is likely to be very small
Relative volatility is close to one (e.g., separation of close boiling isomers)
Feed is not at its bubble point
Number of equilibrium stages in only stripping section is to be calculated

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Process Equipment and Plant Design
Mc Cable Thiele method used for finding theoretical stages in a distillation column assumes that the

All of these
Liquid/vapor loading across the column remains constant
Sensible heat differences are small, because the temperature changes from tray to tray is small
Trouton's rule is applicable

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