THE HON'BLE SRI JUSTICE B.PRAKASH RAO And THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NOs.24378, 23224, 24268, 23458, 23240, 24367 AND 25235 OF 2009 COMMON ORDER: (Per the Hon’ble Sri Justice Ramesh Ranganathan) Both Sri D.Srinivas, learned counsel for the petitioners and Sri A.V.Krishna Koundinya, learned Special Standing Counsel for Commercial Taxes, would agree that, in view of the subsequent Memo of the Government {Memo No.10456/CT-II(1)/2009-3, dated 21.05.2010}, whereby the Commissioner of Commercial Taxes was requested not to insist on collection of VAT @ 12.5% retrospectively from 2005 from the Bus Body Builders Assessees, and was informed that the levy of tax at the higher rate of 12.5% would be from 30.12.2008 only; and since the Commissioner, Commercial Taxes, had issued consequential instructions vide No.CCT’s Ref.A III (2)/89/2009 dated 02.06.2010, the impugned orders of assessment, all of which relates to a period prior to 30.12.2008, must be set aside. The impugned orders of assessment are, accordingly, set aside. Sri D.Srinivas, learned counsel for the petitioners, would submit that, pursuant to the interim orders passed in these Writ Petitions, some of the petitioners have deposited 50% of the disputed tax, and that the respondents should be directed to refund the said amounts. In case the petitioners make applications for refund, such applications shall be considered and disposed of by the respondents in accordance with law within a period a three {3} months from the date of application. All the Writ Petitions are disposed of, accordingly. However, in the circumstances, without costs. _________________ (B.PRAKASH RAO, J) _______________________ (RAMESH RANGANATHAN, J) 1st October 2010 Note: CC by one week B/O RRB