Orient Traders vs Commercial Tax Officer, Tirupati

The Supreme Court upheld the dismissal of the writ petitions filed by the appellant against the re-assessment of sales tax under the Andhra Pradesh General Sales Tax Act, 1957. The Court clarified that the reduced sales tax rate under G.O.Ms. No. 1092 was applicable only to gold bullion and not to silver bullion, affirming the Assessing Officer's interpretation. The Court emphasized that the appellant had an alternate remedy available under the Act, which justified the High Court's decision to dismiss the writ petitions.