( 1 ) IN all these special appeals the question that arises for decision is whether Cable Jointing Kits are "electronic goods" within the meaning of that term if g. O. Ms. Nos. 520 and 521 revenue (CT. II) dated 20-7-1988 or "general Goods" for the purpose of applying differential rate of tax.

( 2 ) HEARD Sri N. Jayasuriya, learned counsel for the appellants and the learned special Government Pleader for Taxes.

( 3 ) THE Concerned Assessing Officer for the assessment years 1989-90 and 1990- 91 treated the cable Jointing Kits as "electronic Goods", and taxed at 2% on the turnovers as envisaged under G. O. Ms. No. 520 dated 20-7-1988. The concerned deputy Commissioner of Commercial Taxes proposed revision of the assessments made by the Commercial Tax Officer under section 22 of the Andhra Pradesh General sales Tax Act (for short the Act ) and accordingly, issued show-cause notices. The appellants submitted their replies. On consideration of the replies of the appellants, the concerned Deputy Commissioner of commercial Taxes dropped the proceedings.

( 4 ) WHEN the matter stood thus, the commissioner of Commercial Taxes, A. P. , hyderabad again sought to revise the orders of assessments and after issuing necessary show-cause notices to the appellants in that regard and on consideration of their replies, he came to the conclusion that the clarification issued by the Director- general, Technical Development, the commissioner of Industries, Andhra Pradesh, and the Director, Electronics Test and development Centre, Government of India is not acceptable, in as much as the total classification is provided under G. O. Ms. No. 520 and 521 dated 20-7-1988 itself. The learned Commissioner of Commercial taxes also came to the conclusion that the cable jointing kits consists of 19 items and of those 19 items, only the Connector forms part of the Electronic goods as contemplated in G. O. Ms. Nos. 520 and 521 dated 20-7-1988. In the light of this opinion arrived at by him, the Commissioner of Commercial taxes by his order dated 18-9-1993, set aside the orders of the concerned assessing officers in the case of the appellants-assessees for the assessment years 1989-90 and 1990-91 and directed that the turnovers in question representing the sales of cable jointing kits shout not be treated as electronic goods and sales tax shall be levied as per schedule VII. Hence these special appeals under Section 23 (1) of the APGST Act.

( 5 ) THE order of the Commissioner of commercial Taxes is dated 18-9-1993. At that point of time, the clarification issued by the Government of A. P. vide Memo no. 10961/ct-II (2)/94/3 dated 23-4-1994 clarifying the position as to whether the telecom cable jointing kits should be treated as Electronic goods or not was not available and consequently the learned commissioner had no advantage of the said clarification issued by the Government of A. P. However, the appellants placed strong reliance before the Commissioner of commercial Taxes on the clarification issued by the Director Electronics Test and development Center, Government of india, Kusarguda, Hyderabad in his letter 15-9-1993 clarifying that the Telecom cable jointing goods should be treated as Electronic goods for extending the benefits of tax at a lower rate as provided in G. O. Ms. Nos. 520 and 521 dated 20-7-1988.

( 6 ) THE threshold question that arise for our consideration is whether the view taken by the Commissioner of Commercial taxes that he is not bound by the clarification issued by the Director, Electronics Test and development Center, Government of A. P. , hyderabad and 15-9-1993 could be sustained in view of the clarification issued by the government of A. P. , itself vide its Memo no. l0961/ct-II (2)/94/3 dated 23-4-1994.

( 7 ) THE Supreme Court in State of orissa v. Deenabandhu Sahu and Sons, 37 stc 583, dealing with a contention that the notification No. 4 (8)-S/57 dated 31-1-1958 of the Ministry of Finance, Department of economic