JUDGMENT

Kirpal, J.-Special leave granted.

2. The only question which arises for consideration in this case is whether Fully Automatic Washing Machine can be regarded as "electronic goods" so as to attract a lower rate of sales tax.

3. The undisputed facts are that the appellants are manufacturers and dealers in televisions, audios, washing machines etc. and are registered dealers with the Sales Tax Department at Hyderabad. Though the appellants deal in both Semi and Fully Automatic Washing Machines, the present controversy is only with regard to Fully Automatic Washing Machines.

4. Prior to 20th July, 1988, the rate of sales tax leviable on the sale of Automatic Washing Machine was 10 per cent. On 20th July, 1988 by a notification issued in exercise of power contained in Section 9 of the Andhra Pradesh General Sales Tax Act, 1957, the rate of tax payable on the sale of electronic goods as defined in the said notification was reduced to 2 paise in a rupee with effect from 1st July, 1988. This notification also exempted the sale of electronic goods from the levy of additional tax under Section 5(A) and surcharge on sales tax under Section 6(B) of the said Act.

5. The term "electron