IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos. 3382 and 18312 of 2007 and 779 & 813 of 2008 W.P.No.3382 of 2007 Between: M/s. Hetero Drugs Ltd., Hetero House, H.No.8-3-166/71, Erragadda, Hyderabad, rep. by its General Manager, (Finance), K.V.Bhaskar Reddy. ..... PETITIONER AND 1 The Deputy Commercial Tax Officer (ISI) O/o. Joint Commissioner Taxes, Enforcement Wingh. 3rd Floor. C.T.Complex, M.J.Road, Nampally. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, Opp. Gandhi Bhavan, Nampally, Hyderabad. 3 The Principal Secretary to the Revenue, government of Andhra Pradesh,Secretariat, Saifabad, Hyderabad. 4 The Commercial Tax Officer, Vengalraonagar circle, Kushal Mayur Complex, Gunfoundry, 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 pass an order or orders or writ more particularly one in the nature of Writ of Mandamus declaring the A.P.Tax on Entry of Goods in Local Areas Act, 2001, as unconstitutional, illegal and violative of Article 301 r/w Article 304(b) of the Constitution of India. Counsel for the Petitioner: MR. B. SRINIVAS. Counsel for the Respondents: Spl.SC FOR COMMERCIAL TAX WRIT PETITION NO : 18312 of 2007 Between: M/s. ICI India Limited, Balanagar, Hyderabad, Rep. by its Works Manager Sri Shrikant Choubey ..... PETITIONER AND 1 Assistant Commissioner (CT) (LTU) Hyderabad Rural Division, Hyderabad. 2 Assistant Commissioner (CT) (Int) Hyderabad Rural Division, Hyderabad. 3 Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 4 Additional Commissioner (CT) (Legal Andhra Pradesh, Hyderabad. 5 State of Andhra Pradesh, Rep. by the Principal Secretary, Revenue Department, Secretariat, 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 a writ of Certiorari after calling for the records and quash the impugned revision order passed by the fourth respondent passed in Proceedings No.CCT's Ref.No.L.III (4)/177/2003-I dt.2-4-2007 for the assessment year 2001-02 in seeking to levy entry tax on the inter-state purchases of Mineral Turpentine Oil under the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 and declare that Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 and declare that Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act 2001 as un-constitutional and beyond legislative competence of the State, and Ultra Vires Articles 246(1) of the Constitution of India in so far as purporting to impose a levy on goods imported from outside the State being violative of Serial Nos. 41, 83 and 92-A of List I to the Seventh Schedule to the Constitution of India besides violative of Articles 301 and 304(a) not being saved by Article 304(b) and liable to be declared void and unenforceable. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: Sl. SC FOR COMMERCIAL TAX WRIT PETITION NO : 779 of 2008 Between: M/s.The Jeypore Sugar Company limited, V.R.K.Sugars (Unit-II) Pothavaram, West Godavari District, Andhra Pradesh, represented by its General Manager Sri P.Bhaskar Rao. ..... PETITIONER AND 1 Assistant Commissioner (CT) LTU & VMU-I, Eluru Division, Eluru. 2 State of Andhra Pradesh, represented by the Principal Secretary, Revenue Department, Secretariat, 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 a writ of mandamus or any other appropriate writ, direction or order under Article 226 of the Constitution of India declaring that Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 as un-constitutional and beyond legislative competence of the State, and ultra virus Article 246(1) of the Constitution of India in so far as purporting to impose a levy on goods imported from outside the state being violative of Serial Nos.41,83 and 92-A of List I of the Seventh Schedule to the Constitution of India besides violative of Articles 301 and 304(a) not being saved by Article 304(b) and liable to be declared void and unenforceable and consequently quash the assessment order passed by the first respondent dated 17-12-2007 for the assessment year 2006-07 under the A.P.Tax on Entry of Goods into Local Areas Act, 2001 in seeking to levy entry tax on the purchase of Electric Motors, control panels, aluminium cables, cooling system etc., amounting to Rs.150,77,920/- to a tax of Rs.15,18,688/- respectively. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent Nos: Spl.SC FOR COMMERCIAL TAX WRIT PETITION NO : 813 of 2008 Between: M/s. The Jeypore Sugar Company Limited, V.R.K. Sugars (Unit-II) Pothavaram, W.G. District, A.P., Rep. by its General Manager, Sri P. Bhaskar Rao. ..... PETITIONER AND 1 Assistant Commissioner (CDT) LTU & VMU -I Eluru Diviisin, Eluru. 2 State of Andhra Pradesh, Rep. by the Principal Secretary, Revenue Department, Secretariat, 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 a writ of Mandmamus or any other appropriate writ direction or order under Article 226 of the Constitution of India declaring that Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Area Act, 2001 as un-constitutional and beyond legislative competence of the State and ultra virus Article 246(1) of the Constitution of India in so far as purporting to impose a levy on goods imported from outside the State being violative of Serial Nos. 41, 83 and 92-A of List I of the Seventh Schedule to the Constitution of India besides violative of Articles 301 and 304(a) not being saved by Article 304(b) and liable to be declared void and unenforceable and consequently quash the assessment order passed by the first respondent dt. 17-12-2007 for the assessment year 2007-08 under the A.P. Tax on Entry of Goods into Local Areas Act 2001 in seeking to levy entry tax on the purchase of Electric Motors, Control panels, aluminium cables, cooling system etc., amounting to Rs. 6,11,60,480/- to a tax of Rs. 59,45,739/- respectively. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondents: Spl. SC FOR COMMERCIAL TAX The Court made the following : COMMON ORDER ( Per BPR,J): Heard the learned counsel for the petitioners and Sri K. Raji Reddi, Special Standing Counsel for Commercial Tax, and at their request, all these matters are taken up together for disposal as common question is involved. These writ petitions are filed seeking a writ of mandamus to declare Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (Act 39 of 2001), as unconstitutional, arbitrary and violative of Articles 301 read with 304 (a) and (b) of the Constitution of India. When the matter is taken up for hearing, it is submitted by the learned Counsel on either side that the subject matter of this writ petition is squarely covered by the judgment of this Court in SREE RAYALASEEMA ALKALIES & ALLIED CHEMICALS LIMITED, HYDERABAD v. STATE OF ANDHRA PRADESH[1], wherein the Division Bench of this Court has struck down the very provision. Following the said judgment, all the Writ Petitions are allowed. No costs. _________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 28.04.2008. sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CD copies Form-NIC-OGS/WP{VSMI} [1] APSTJ 2008 page 1