IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIFTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 27191 of 2007 Between: M/s.Talwar Mobiles Pvt.Ltd., No.160, Patny Plaza, S.P.Road, Secunderabad represented by its Managing Director Mr.Sunil Talwar. ..... PETITIONER AND 1 The Assistant Commissioner (CT)LTU Punjagutta Division, Hyderabad. 2 The Deputy Commissioner (CT) LTU Punjagutta Division, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring the action of the 2nd respondent in passing the impugned revision order dated 16-11-2006 which was served on the petitioner on 03-12-2007 as illegal, arbitrary, highhanded, without authority of law and jurisdiction, contrary to the provisions of the APGST Act and also in violation of principles of natural justice and set aside the same and declare that spares and accessories sold at the show room can not be assessed to tax under Section 5F of the APGST Act treating it as works contract and pass such other order or orders as this Hon'ble Court may deem ﬁt and proper in the circumstances of the case. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 27191 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this writ petition has come up for admission, both the counsel have agreed that the matter has to be remanded to the 2nd respondent in terms of G.O.Ms.No:144, dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the 2nd respondent for passing orders afresh on or before 31st August 2008, in accordance with law. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 25th July, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:27191 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/07/2008