THE HON'BLE SRI JUSTICE B.PRAKASH RAO and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.2745 of 2008 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The order under challenge in this writ petition is the one passed by the first respondent dated 25.01.2008, whereby the petitioner’s application seeking stay of collection of the disputed tax of Rs.12,97,052/-, relating to the assessment year 2001-02 under the A.P. General Sales Tax Act (for short ‘the Act’), pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad, was rejected. The petitioner would submit that they are manufacturers of electronic transformers and chokes which are electronic items as specified in the list prepared by the Electronic Commission, and which was adopted by the Government of Andhra Pradesh vide Memo No.23718/CT-II/1989, dated 1.06.1989; the Revisional Authority revised the assessment order passed by the Assessing Authority on the ground that transformers, parts and accessories fell under Entry 6C of Schedule-VI to the Act; and, as the goods manufactured and sold by them are electronic goods falling under G.O.Ms.No.370, Revenue, CT- II Department, dated 1.06.2000, they are excisable to tax only @ 4%; they preferred an appeal against the revisional order to the Sales Tax Appellate Tribunal which is still pending; and, if stay is not granted pending disposal of the appeal, they would suffer irreparable loss. This Court, by order dated 12.02.2008, directed the respondents not to take any coercive steps until further orders. The interim order has been in force ever since. In their counter affidavit, the respondents would reiterate that the goods manufactured by the petitioner fall under Entry 6C of Schedule- VI and are, therefore, excisable to tax @ 12% and not @ 4% which is the rate of tax applicable only to electronic goods. The question which arises for consideration in the appeal before the Sales Tax Appellate Tribunal is whether the goods manufactured by the petitioner are electronic goods exigible to tax @ 4%, or falls under Entry 6C of Schedule-VI of the Act in which event the tax payable is 12% p.a. We do not propose to examine the rival contentions on merits since the substantive appeal is pending on the file of the Sales Tax Appellate Tribunal. As the interim order of stay has continued to be in force for more than two years, we consider it appropriate to direct that the stay granted by this Court shall continue till the disposal of the appeal pending before the Sales Tax Appellate Tribunal in T.A.No.1210 of 2007. We have no reason to doubt that the Tribunal shall hear and dispose of the appeal, at the earliest, in accordance with law. With the above directions the writ petition is disposed of. There shall be no order as to costs. ____________________ (B. PRAKASH RAO, J.) ___________________________ (RAMESH RANGANATHAN , J.) 21st June, 2010 Js.