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TMI Blog2001 (7) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing officer for the assessment years 1989-90 and 1990-91 treated the cable jointing kits as "electronic goods", and taxed at 2 per cent on the turnovers as envisaged under G.O. Ms. No. 520 dated July 20, 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, 1957 (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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Centre, Government of India, Kusaiguda, Hyderabad in his letter dated September 15, 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 July 20, 1988. 6.. The threshold question that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government as good evidence for its conclusion, to the opinions relied upon by the Andhra Pradesh High Court on which great reliance has been placed by the appellant." 8.. Further, the Supreme Court in State of Tamil Nadu v. Mahi Traders [1989] 73 STC 228; (1989) 8 APSTJ 139 held that a contemporaneous exposition by the administrative authorities is a very useful and relevant guide to the interpretation of the expressions used in a statute. If that is so, the same analogy has to be applied in interpreting the provisions of the Government orders in G.O. Ms. Nos. 520 and 521 dated July 20, 1988. In the above case decided by the Supreme Court, the question that arose for consideration was whether the leather splits and coloured leather fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment which is the highest authority under the APGST Act, itself has clarified that the telecom cable joint kits are electronic goods for the purpose of concessional rate of tax in terms of G.O. Ms. Nos. 520 and 521, dated July 20, 1988, the lower authority like the Commissioner of Commercial Taxes cannot take a different view from the one taken by the Government in the matter of application of concessional rate in terms of G.O. Ms. Nos. 520 and 521 dated July 20, 1988. 10.. The clarification issued by the Government of Andhra Pradesh in Memo No. 10961/CT-II(2)/94/3 dated April 23, 1994 is equally applicable as regards the Central sales tax to be calculated under the provisions of the CST Act by virtue of the provisions of section 8(2-A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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