THE HONOURABLE SRI JUSTICE D.S.R.VARMA AND THE HONOURABLE SRI JUSTICE V.ESWARAIAH WRIT PETITION NO.124 OF 2009 ORDER: (Per the Hon’ble Sri Justice V.Eswaraiah ) This writ petition is filed seeking to issue a Writ of Mandamus, declaring that Memo No.602/ F8 (1) /2006, dated 14-3-2007 issued by the 1st respondent, as arbitrary, illegal, invalid, contrary to the provisions of the A.P. value added tax Act, Rules made thereunder, G.O.Ms.No’s 11 dated 29-07-2005, and unsustainable; that the petitioner is entitled for addition/reimbursement of differential VAT component of 1.2% on the entire value of work done in terms of the provisions of theG.O.Ms.No.11 dated 29-07-2005, read with clause 105.4 of the Agreement; that the action of the respondents 2 to 5 in recovering the differential amount @ 1.2% already paid as arbitrary, illegal, unjust and contrary to the provisions of the A.P. Value Added Tax, the Government orders in force as well as the terms of the agreement; and that consequently direct the respondents 2 to 5 to pay the difference 1.2% of the amount on the total value of the work relating to the agreement bond No.62/2004-2005, dated 06-03-2005. Both the learned counsel for the parties submitted that the relief claimed by the writ petitioner is squarely covered by the order of this Court in W.P.No.484 of 2008, dated 18-01-2008. The learned Government Pleader for Commercial Taxes further submits that though the petitioner states that he has paid 4% tax on the entire work done, it has to be ascertained while processing the final bill. Following the ratio laid down by this Court in W.P. No.484 of 2008, dated 18-01-2008, the writ petition is allowed directing the respondents 2 to 5 not to remit any further amount to the 6th respondent-Commercial Tax Officer, in respect of deductions already made pursuant to the Memo, dated 14-03-2007 of the 1st respondent, while processing the final bill, however, subject to the payment of 4% which is stated to have been made by the petitioner. The respondents 2 to 5 are directed to pay the balance tax of 2.6% to the petitioner. No costs. _____________________ Justice D.S.R.Varma _____________________ Justice V. Eswaraiah 7th January, 2009. dvs THE HONOURABLE SRI JUSTICE D.S.R.VARMA AND THE HONOURABLE SRI JUSTICE V.ESWARAIAH WRIT PETITION NO. 124 OF 2009 7th January, 2009.