JUDGMENT

B. P. JEEVAN REDDY, J.:—Civil Appeal No. 4474 of 1992.

The appellant is engaged in the manufacture and sale of products like cast-iron pipes, man-hole covers, bends etc. For the assessment year 1989-90, the Commercial Tax Officer, Narayanguda Circle, Hyderabad levied sales tax upon the turn-over relating to said products treating them as general goods. He overruled the petitioners contention that the said products are declared goods liable to tax at the rate of 4% only. The assessees appeal preferred before the Appellate Deputy Commissioner is still pending. Evidently because no stay was granted pending the said appeal, a notice was issued to the appellant calling upon him to pay the tax assessed against which notice he preferred a writ petition being W. P. No. 9315 of 1992, in the High Court of Andhra Pradesh. His main contention in the writ petition was that by virtue of G. 0. Ms. No. 383 Revenue(s) Department 17-4-1985, his products are declared goods and are, therefore, liable to tax only @ 4%.

2. The Division Bench of the High Court dismissed the writ petition following its earlier decision in Deccan Engineers v. State of Andhra Pradesh (reported in 1991, Vol. 12 A.P. S