JUDGMENT

C.K. THAKKER, J.—

1.Leave granted.

2.This appeal is filed by the State of Andhra Pradesh & Anr. (Revenue for short) against common judgment and order dated August 31, 2005 in several Revisions. By the impugned order, the High Court allowed Tax Revision Cases (TRC) filed by manufacturers, dealers and traders (assessee for short) and held that Capacitors is one of the items of electronic goods or components, taxable at a concessional rate of tax under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the State Act) as also under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act).

3.To appreciate the issue raised by the Revenue, few relevant facts may be stated.

4.The respondents in this appeal are manufacturers, dealers or traders of electronic goods, components and materials. They are duly registered under the State Act as well as Central Act. Their claim was that Capacitors, manufactured by them, was exigible to tax at a concessional rate as electronic goods in terms of various Government Orders issued from time to time and not as electric goods subject to higher tax. It was their case that the Assessing Authorities had taken c