JUDGMENT K. SREEDHARAN, J. - Petitioner is an assessee under the Kerala General Sales Tax Act, 1963. It manufactures steel tubes, both black and galvanised and sells through its various sales depots, including Ernakulam. Third respondent summoned the accounts of the petitioner for the years 1980-81, 1981-82, 1982-83 and 1983-84 for final assessment. The assessing authority passed orders of assessment on galvanised tubes under entry 46 of the First Schedule to the Kerala General Sales Tax Act and has further subjected it to additional tax at 10 per cent under the Kerala Additional Sales Tax Act, 1978 and surcharge at 8 per cent under the Kerala Surcharge on Taxes Act, 1957. The orders of assessment, namely, exhibits P1 to P4, are questioned by the petitioner on the ground that galvanised tubes are goods declared under sections 14 and 15 of the Central Sales Tax Act, 1956, which fixed the maximum rate of tax at 4 per cent. Petitioner, therefore, prayed for the issuance of writ of certiorari to quash exhibits P1 to P4 orders of assessment. 2. Though notices of this petition were served on the respondents, namely, the State of Kerala, represented by Chief Secretary to Government, Secretary (Taxes), Board of Revenue and Assistant Commissioner (Assessment), Sales Tax Officer, Special Circle, Ernakulam, none has cared to file counter-affidavit. 3. The question as to whether galvanised steel pipes are exigible to tax under the Kerala General Sales Tax Act came up for decision before the Supreme Court in Gujarat Steel Tubes Ltd. v. State of Kerala of kerala [1989] 74 STC 176. Their Lordships reversed the decision rendered by a Division Bench of this Court and held that the purpose of galvanising a pipe is merely to make it weather-proof and it remains a steel tube. The limited purpose of galvanisation does not bring a new commodity into existence. Therefore the galvanised tubes are not exigible to tax under the Kerala General Sales Tax Act. In view of the said decision, we quash exhibits P1 to P4 orders of assessment. We direct the third respondent to pass fresh orders in accordance with law and in the light of the decision of the Supreme Court in [1989] 74 STC 176 (Gujarat Steel Tubes Ltd. v. State of Kerala). In view of the said decision, we quash exhibits P1 to P4 orders of assessment. We direct the third respondent to pass fresh orders in accordance with law and in the light of the decision of the Supreme Court in [1989] 74 STC 176 (Gujarat Steel Tubes Ltd. v. State of Kerala). This must be done as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. Original petition is allowed in the above terms. Issue photo copy of the judgment to the parties on usual terms. Petition allowed.