THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.14005 and 20354 OF 2007 Dated:19.06.2011 Between: Tata Teleservices Limited Limited, Having its registered office at 10th Floor, Tower1, Jeevan Bharti, 124, Connaught Circus, New Delhi, and having it’s A.P. Circle Office at KLK Estate, Fateh Maidan Road, Hyderabad, represented by its Senior Executive – Legal Mr.Y.B.Seetharaman .. Petitioner And State of Andhra Pradesh, represented by its Secretary, Ministry of Finance, Government of Andhra Pradesh, Government Secretariat, Hyderabad and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.14005 and 20354 OF 2007 COMMON ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) In these writ petitions the vires of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (2001 Act) is under challenge. A Division Bench of this Court in Sree Rayalaseema Alkalies and Allied Chemicals Limited, Hyderabad v. State of Andhra Pradesh[1] held that the provisions of 2001 Act were ultra vires under Article 304 of the Constitution of India. This Bench in M/s.Vijaya Traders, Kadapa v. the Commercial Tax Officer-I, Kadapa[2], upheld the vires of Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 1996 (1996 Act), but remanded the matter to the assessing authority to examine whether the vehicles in question were “motor vehicles” falling within the ambit of the 1996 Act. The assessing authority was required to seek the opinion of an expert from the transport department, if he considered it necessary. Following the decision in Sree Rayalaseema Alkalies (supra) these writ petitions are accordingly allowed without any order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 19.07.2011 KH [1] (2008) APSTJ 46 1 [2] W.P.No.12455 of 2005 and batch, Dated 22.06.2011