IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SIXTH DAY OF APRIL TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO: 8639 OF 2010 Between: M/s. Foster Infin & Trading Private Limited, 6-3-347/2, Dwarakapuri Colony, Punjagutta, Hyderabad, Rep. By its Director Sri G.Srinivasa Raju ..... PETITIONER AND The Commercial Tax Offier, Khairtabad Circle, Punjagutta Division, Hyderabad .....RESPONDENT The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus to declare the action of the respondent in passing the order dated 15.3.2010 in Form No. 305 for the year 2008-2009 under AP VAT Act as illegal, arbitrary and contrary to the provisions of the AP VAT Act and to declare that the petitioner is entitled for the input tax credit since it has purchased iron and steel from registered VAT Dealers who are assesses on the rolls of the Commercial Tax Department, the petitioner filed this writ petition. When this writ petition is taken up for hearing on admission, counsel on either side submitted that the issue involved in this writ petition is covered by a judgment of this court in W.P. No.10043 of 2009 and batch dated 16.2.2010 Following the same, the present writ petition is allowed in terms of the common order dated 16.2.2010 rendered in W.P. No. 10043 of 2009, setting aside the assessment order and remitting the same to the assessing authority for fresh assessment after giving due opportunity to the assessee and the Department to identify and establish the first seller to enable the Department to assess, levy and recover tax from the first seller so that the subsequent dealers will be entitled to claim ITC under the scheme of the AP VAT Act. No order as to costs. ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao April 26, 2010 MAS