( 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 ord