IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18189 of 2008 Between: M/s.Budati Venkata Sai, Door No.4-9-52./A, 1st Floor Koritepadu, Naidupeta, 4th Lane, Guntur, Guntur District rep.by its Proprietor Mr.Budati Venkata Sai ..... PETITIONER AND 1 The Deputy Commercial Tax Officer, Afzalgunj, 8th floor Gagan Vihar, Nampally,Hyderabad 2 The Commissioner of Commercial Taxes, Andhra Pradesh 1st floor, Commercial Taxes Buildings, M.J.road, Nampally Hyderabad 3 The Principal Secretary to the Revenue, Govt of Andhra Pradesh, 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 or direction more particularly one in the nature of writ of mandamus declaring the AP Tax on Entry of Goods into Local Areas Act,2001 (Act No.39 of 2001) as unconstitutional illegal, and violative of articles 301 read with Article 304(a) & (b) of the Constitution of India besides being unjustiﬁed in the facts and circumstances of the case and consequently set aside the detention proceedings of the 1st respondent dated 18.12.2007 passed by the 1st respondent in levying entry tax on the Excavator purchased by the petitioner from the State of Karnataka and consequently direct the 1st respondent to refund the collection of Entry Tax of Rs.5,46,641/- collected from the petitioner on 20.12.2007. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents : SRI K. RAJI REDDY, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18189 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to declare the AP Tax on Entry of Goods into Local Areas Act,2001 (Act No.39 of 2001) as unconstitutional illegal, and violative of Articles 301 read with Article 304(a) & (b) of the Constitution of India and consequently to set aside the detention proceedings dated 18.12.2007 passed by the 1st respondent in levying entry tax on the Excavator purchased by him from the State of Karnataka and consequently to direct the 1st respondent to refund the collection of Entry Tax of Rs.5,46,641/- collected from him on 20.12.2007. When the writ petition was taken up for hearing, both the Counsel submitted that the matter is squarely covered by a Judgment of a Division Bench of this Court reported in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad Vs. State of A.P[1]. But however, it is submitted by the learned Standing Counsel that the petitioner is also seeking refund of the tax, but, in view of stay of refund of tax granted by the apex Court in S.L.P.No:8071-74/2008 (AP Trade and Taxes Reporter-2008 (Vol.XII-V), page No:23), the petitioner is not entitled for refund of the tax at this stage of the proceedings and he can seek the same after disposal of the SLP. Recording the above submission, the writ petition is disposed of in terms of the above Judgment. But however, in view of the fact that lis is pending before the Apex Court as to the tax in question and since the apex Court stayed only the refund of tax, liberty is granted to the petitioner to seek refund of tax in question, after disposal of the above S.L.P subject to the outcome of its result. _________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date: 21st August, 2008 Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18189 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 21/08/2008 [1] 46 APST J 1.