THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.3568 of 2011 Dated:28.02.2011 Between: M/s.V.M.Trading Company. …Petitioner And The Commercial Tax Officer, Main Bazaar, Guntur, Guntur District, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.3568 of 2011 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner – a dealer, under the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act), is an exporter of chillies to Nepal. For the assessment year 2002-2003 he was assessed by the second respondent. But the exemption claimed by the petitioner was denied on the ground that in accordance with the orders of Government of Andhra Pradesh in G.O.Ms.No.558, dated 13.06.1967, he had failed to produce necessary certificates from the Customs Authorities of Nepal that the goods entered their country. The petitioner then preferred an appeal before the third respondent which was allowed on 23.08.2006. The fourth respondent, however, in purported exercise of his powers, under Section 20(2) of the APGST Act, revised the assessment restoring that of the original assessing authority, inter alia, on the ground that the petitioner failed to produce necessary certificates to prove that the goods entered Nepal. Assailing the same, the present writ petition is filed. The only submission made, on behalf of the Counsel for the petitioner, is that G.O.Ms.No.558 having been invalidated by a Division Bench of this Court by order dated 23.03.2010 in W.P.No.16926 of 2006 (M/s.Mohanlal Mahendra Kumar & Co. v The Commercial Tax Officer), insistence upon production of certificates of the Customs Authorities of Nepal is illegal. A copy of the judgment is annexed to the writ petition. This Court has perused the judgment in M/s.Mohanlal Mahendra Kumar & Co., wherein it was held that Section 8(5) of the Central Sales Tax Act, 1956, under which G.O.Ms.No.558 was issued does not enable the Government of Andhra Pradesh to impose additional conditions for claiming exemption under export sales. Following the same, this writ petition is also disposed of setting aside the impugned order and leaving it open to the assessing authority to pass appropriate orders in accordance with law. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 28.02.2011 vs