THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.18324 OF 2009 Date:16.03.2011 Between: M/s.Ramakrishna Industries, Srimusalammatallinilayam Galayagudem Village, Denduluru Mandal, West Godavari District, represented by its Proprietor, Sri Ch.Venkata Narasimha Rao, S/o.Ch.Suribabu, aged about 32 years, R/o.187/1, Denduluru Mandalm, West Godavari District .. Petitioner And The Commercial Tax Officer, Eluru and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.18324 OF 2009 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The Government of Andhra Pradesh amended the Andhra Pradesh Value Added Tax Rules, 2005 (for brevity, the Rules) inter alia inserting Sub-Rule (5) in Rule 67 of the Rules and amending the illustration thereunder. The same has been assailed in the writ petition by the petitioner – a Value Added Tax dealer on the rolls of the first respondent – inter alia on the ground that it is arbitrary, irrational and violates Article 14 of the Constitution of India. The Counsel for the petitioner and the Special Counsel for Commercial Taxes do not dispute that a Division Bench of this Court in MAKS Casting Private Limited v. Government of Andhra Pradesh[1] repelled the challenge and upheld the impugned Sub-Rule as well as the illustration. Following the judgment of the Division Bench, this writ petition is dismissed. There shall be no order as to costs. ________________ (V.V.S. RAO, J) _____________________________ RAMESH RANGANATHAN, J 16.03.2011 KH [1] W.P.No.12804 of 2009 and batch Dated 16.09.2010