Nandhi is always positioned facing God Shiva traditionally. This statue was facing Darbhar (Royal court) inside the palace complex which housed temples as well.
Nandhi (Bull) statue facing the temple inside the Thanjavur Royal Palace, Thanjavur, Tamil Nadu, India
These sculptures were made around 8th Century. Labels in Vatteluttu script apparently indicates some of these images were made in memory of departed souls. Many Jain Ascetics lived in these hills back in those years.
Jain Sculptures at Kalugumalai (Vulture Hill), one of a Jaina Abode from 8th Century AD, Tamil Nadu, India