HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25471 OF 2007 Dated:07.02.2008 Between: M/s Narayana Coaching Centre, Rep., by its Proprietor P. Narayana. ..Petitioner And 1. The Commercial Tax Officer, Hyderguda Circle, Hyderabad and another. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25471 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare the assessment order of the 1st respondent dated 16.6.2006 and order passed by the 2nd respondent in appeal dated 9.5.2007 for the assessment year 2005-2006 treating the educational activity carried on by the petitioner as business and levying tax on the disputed turnover as illegal and contrary to the provisions of the APVAT Act and to set aside the same and to declare that the activity carried on by the petitioner is in the nature of offering educational services and the incidental activity of supply of food cannot be subjected to tax under the provisions of APVAT Act. When this matter has come up for hearing, the learned Counsel for the petitioner submitted that in similar matter reported in Gowtham Residential Junior College, Vijayawada & Others Vs. The Commercial Tax Officer, Benz Circle, Vijayawada and others[1], a Division Bench of this Court observed that the activity of providing food to the students in hostel by the petitioner does not fall under the purview of business. On the other hand, the learned Standing Counsel submitted that the supply of food to the students in the hostel by the educational institutions cannot be exempted from liability of tax and therefore, the petitioner is bound to pay tax and penalty as demanded under the provisions of the APVAT Act. Having regard to the above submissions and in view of the guidelines in the above judgment of the Division of Bench of this Court, We feel that the issue involved in this writ petition is squarely covered by the Judgment cited supra. This writ petition is allowed in terms of the above Judgment. _______________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 7th February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25471 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 07/02/2008 [1] (2007) 45 APSTJ 49