THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.27574 OF 2009 18-12-2009 BETWEEN; M/s Vallabhaneni Venkateswara Rao ...Petitioner vs. The Commercial Tax Officer, Vijayawada and another ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.27574 OF 2009 ORAL ORDER: (Per GR,J) Heard Sri P.Girish Kumar, the learned counsel for the petitioner an Sri P.Balaji Varma, the learned Special Standing Counsel for Commercia Taxes for the respondents. The order dated 10-11-2009 passed by the 1st respondent levyin Entry tax in an amount of Rs.9,52,125/- under the provisions of the A.P Tax on Entry of Goods into Local Areas Act,2001 ( for short “the Act”), i impugned herein. The learned Division Bench of this Court in Sree Rayalaseem Alkalies & Alied Chemicals Limited, Hyderabad & Others Vs. State o Andhra Pradesh & Others[1] has held levy under the provisions o Section 3 of the Act to be unconstitutional. The impugned order has bee passed on the authority of a legislative provision, which has been hel unconstitutional by this Court and hence is unsustainable. Accordingly the impugned order of the 1st respondent date 10.11.2009 is set aside as without the authority of law. The Revenue is a liberty to pursue appropriate process in accordance with law. Accordingly the writ petition is disposed of at the stage of admission No costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 18th DECEMBER 2009. TSNR [1] 2008(46) STJ 1