IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WVMP No. 2016 OF 2008 IN WPMP NO. 37079 OF 2007 AND WRIT PETITION NO : 28380 of 2007 Between: M/s. Mitra Agencies, 3-6-478, Himayatnagar, Hyderabad, Rep. by its Partner Sri.M. Bhaskara Murthy. ..... PETITIONER AND 1 The Assistant Commissioner (CT) (Audit-VII), Central Audit Unit, Office of the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad. 3 The Assistant Commissioner (CT) (LTU) Abids Division, Nampally, Hyderabad. 4 The State of Andhra Pradesh, Rep. by the Principal Secretary, Department of Revenue, Secretariat, Government of Andhra Pradesh, 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 a appropriate writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a Writ of Mandamus (A) declaring that Section 2 (29)(a) and sub- clause (iii) of clause (c) of Section 2(29) of the Andhra Pradesh Value Added Tax Act, 2005, are ultra vires beyond the legislative competence of the State legislature of the State of Andhra Pradesh under any power available under Article 246 of the Constitution of India, and consequently invalid and unenforceable; (B) to forbear the First Respondent from levying or recovering sales tax on (i) insurance premium incurred by the owner of the motor vehicle under Chapter-XI of the Motors Vehicles Act, 1988, (ii) life tax levied on the registered owner of the motor vehicle under Section 4 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 and (iii) Optional Extended Warranty charges and (iv) Handling Charges collected from the owner of the motor vehicle as part of turnover under the Andhra Pradesh Value Added Tax Act, 2005 as done in the proceedings of the First Respondent in Form - VAT 305 dated 13.12.2007 (ANNEXURE P-9 to P11) or any further period, or pass such further or other orders. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) When the Vacate Miscellaneous Petition is taken up for hearing, both the counsel have agreed that the matter has to be remanded back to the first respondent in terms of GO Ms. No. 144 dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the first respondent for passing orders afresh on or before 31st August 2008, in accordance with law. No order as to costs. As a sequel to this order, the Vacate Miscellaneous Petition is closed. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 8, 2008 MAS. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}