THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.10025 OF 2002 DATED 06-03-2007 Between: M/s.Navbharat Agencies, Rep. by its Proprietor P.L.Mantri. …Petitioner And The Commercial tax Officer, Department of Commercial Tax, Govt. of A.P., Hyderabad and others. …Respondents The Hon’ble Sri Justice Bilal Nazki and The Hon’ble Sri Justice Nooty Ramamohana Rao Writ Petition No.10025 of 2002 O R D E R (Per the Hon’ble Sri Justice Bilal Nazki): Amendment to Section 21 of the APGST Act by Act 8 of 1997 has been challenged in this Writ Petition. This amendment has already been upheld by a Division Bench of this Court in a judgment reported in Rekha Timber Depot & others vs. DCTO, Prakasam District and others[1]. Hence, this Writ Petition has no merit and it is, accordingly, dismissed. No costs. ____________________________ (Bilal Nazki, J) Dated 6th March, 2007 ______________________​______ (Nooty Ramamohana Rao, J) lur [1] (2002) 35 APSTJ 167