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 goods was held to be incorrect. In coming to the aforesaid conclusion, this Court, inter alia, had taken into consideration the report of the Government analyst to the effect that the samples of protein flour conform to the Indian Standard Specification for edible groundnut flour (solvent extracted) and the flour is fit for human consumption. The assessees contention was accordingly accepted by this Court.

( 3 ) THE same question had again arisen for consideration before respondent No. 1 in connection with the sales tax assessment for the assessment year 1982-83. During this assessment year the assessee effected inter-State sales of protein flour (solvent extracted groundnut powder ). The sales were determined by the first respondent at Rs. 5,92,800. The assessee claimed that these sales are liable to be taxed at 1 1/4 per cent under entry 29 of the First Schedule, as was already held by this Court in connection with the assessment year 1977-78. The first respondent rejected the contention and levied tax at the rate of 4 per cent (in respect of these inter-State sales the assessee produced C forms and hence the tax payable is only 4 per cent ). The assessee brought to the notice of the first respondent the decision of this Court in T. R. C. No. 40 of 1982 dated 26/06/1984 (Modern Proteins Limited v. State of A. P. ). In his order dated 2/03/1987 the first respondent referred to a number of decisions of other High Courts which, in our opinion, do not have any direct bearing on the issue under consideration and eventually observed in his order as under :"an appeal has been filed in the Supreme Court of India, New Delhi, against the judgment of the High Court of A. P. , Hyderabad, in T. R. C. No. 40 of 1982 dated 26/06/1984 and the case is pending disposal by the Supreme Court of India, New Delhi. With due respect to the judgment of the High Court of Andhra Pradesh, Hyderabad, in T. R. C. No. 40 of 1982 dated 26/06/1984, I am unable to implement it as the appeal against the said judgment is pending disposal in the Supreme Court of India, New Delhi and the said judgment is not directly related to the year 1982-83 but relates to the year 1977-78. The assessment cannot be kept pending till the disposal of the appeal as it gets barred by limitation by 31/03/1987. For the reasons stated above, the contention of the dealers is not accepted. "

( 4 ) THE aforesaid assessment is challenged by the assessee by filing a writ petition bearing No. 3477 of 1987 on the short ground that the levy of tax at 4 per cent on the protein flour by the first respondent is in gross disobedience of the judgment of this Court in T. R. C. No. 40 of the 1982 dated 26/06/1984. The petitioner, therefore, sought a declaration that the first respondent is bound to follow the aforesaid judgm

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