Y. V. ANJANEYULU, J.

( 1 ) THESE proceedings for committing contempt of this Court were instituted, suo motu, by this Court against Sri G. C. Narasimham, Commercial Tax Officer-I, Kurnool, respondent No. 1, herein. The facts briefly are :

( 2 ) MODERN proteins Ltd. , Kurnool ("the assessee", for short) is assessed to sales tax on the file of the Commercial Tax Officer-I, Kurnool. For the sales tax assessment year 1977-78, the inter-State sales of protein flour were assessed to tax as general goods at 4 per cent. The assessees contention was that protein flour is de-oiled cake and is assessable at 1 1/4 per cent under entry 29 of the First Schedule to the A. P. General Sales Tax Act, 1957. Eventually, the dispute was carried to this Court in T. R. C. No. 40 of 1982 (Modern Proteins Limited v. State of A. P. ). By judgment dated 26/06/1984 a Division Bench of this Court held that protein flour produced and marketed by the assessee is edible de-oiled cake falling under entry 29 of the First Schedule to the General Sales Tax Act, and is liable to be assessed to tax at 1 1/4 per cent. The levy of tax on the inter-State sales of protein flour at 4 per cent treating the same as general goo

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