IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTH 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 : 28165 of 2007 Between: M/s.Jayalakshmi Automotives Pvt ltd., Himayat nagar Hyderabad, rep.by its Accounts Manager, Mr.Sk.Shariff ..... PETITIONER AND 1 The Assistant Commissioner (CT), LTU, Abids Division Hyderabad 2 The Assistant Commissioner (CT) No.IV Central Audit Unit O/o. The Commissioner of Commercial Taxes, Nampally 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 order or direction more particularly one in the nature of writ of mandamus declaring the action of the 2nd respondent in passing the impugned assessment order dated 13.12.2007 for the period April 2007 to June 2007 in a great hasty and hurry manner treating the life tax insurance registration charges handling charges extended warranty charges etc., as part of the sale consideration as illegal, arbitrary, highhanded without authority of law and jurisdiction and set aside the same and declare that the life tax insurance registration charges handling charges extended warranty charges etc are post sale services and would not form part of the turnover and can not be assessed to tax under the provisions of the APVAT Act, 2005. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA (SPL.STANDING COUNSEL FOR CT) 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 :28165 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this writ petition has come up for admission, both the Counsel have agreed that the matter has to be remanded to the 2nd respondent in terms of G.O Ms.No.144, dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the 2nd respondent for passing orders afresh on or before 30th September, 2008, in accordance with law. No order as to costs. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date:8th 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:28165 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 08/08/2008