THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 3865 of 2006. ORDER: (Per Goda Raghuram, J) The order of the 1st respondent dt.6.2.2006 for the assessment year 2005-06 (Upto December, 2005) levying tax on the charges received from the students for supply of food in the hostel, treating the petitioner as a dealer, under the provisions of the A.P. VAT Act, 2005, is challenged in this writ petition. It is submitted by the learned counsel for the petitioner Sri.V.Bhaskar Reddy that a learned Division Bench of this Court by the Judgement dt. 16.3.2001 in M/s Srinivasa Educational Academy, Chittoor vs. The Commercial Tax Officer, Chittoor-I Circle reiterated the principle and the position of law that food articles supplied to the inmates of educational institutions are not eligible to tax under the A.P.VAT Act, 2005. The learned Special Government Pleader for Commercial Taxes does not dispute this to be the position of law qua the Judgement referred to above. In the facts and circumstances of the case, the impugned order passed by the 1st respondent cannot be sustained and is accordingly quashed. The writ petition is allowed as above. There shall be no order as to costs. ____________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR, J 13.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 3865 of 2006. ORDER: (Per Goda Raghuram, J) Dt. 13.09.2011.