IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12311 of 2008 Between: M/s. Krishna Sai Exports Private Limited, Flat No. 202, Plot No. 19, Radhika Residency, Jubilee Hills, Road No.2, Krishna Nagar, Hyderabad - 500 034, Andhra Pradesh, Rep. by its Managing Director, Mr. Siddha Hanumantha Rao ..... PETITIONER AND 1 The Commercial Tax Officer, Jubille Hills Circle, Hyderabad. 2 The Principal Secretary to the Revenue, Government of Andhra Pradesh, Secretariat, 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 or direction, more particularly one in the nature of Writ of Mandamus declaring the A.P. Tax on Entry of Goods into Local Areas Act, 2001 (Act No. 39 of 2001), as unconstitutional, illegal and violative of Article 301 read with Article 304 (a) & (b) of the Constitution of India, besides being unjustified in the facts and circumstances of the case and consequently set aside the assessment order dated 22-12-2007 passed by the 1st respondent in Rc.No.FW2/07-08 levying entry tax on the Cranes and Excavators purchased by the Petitioner from other States. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents : SRI A.V. KRISHNA KAUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12311 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the A.P. Tax on Entry of Goods into Local Areas Act, 2001 (Act No. 39 of 2001), as unconstitutional, illegal and violative of Article 301 read with Article 304 (a) & (b) of the Constitution of India and consequently, to set aside the assessment order dated 22-12-2007 passed by the 1st respondent in Rc.No. FW2/07-08 levying entry tax on the Cranes and Excavators purchased by the Petitioner from other States. When the writ petition is taken up for hearing, the learned Counsel for the petitioner submitted that the matter is squarely covered by a Judgment of a Division Bench of this Court reported in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad Vs. State of A.P[1] whereas it is submitted by the learned Standing Counsel that the petitioner is seeking refund of the tax, but, in view of stay of refund of tax granted by the apex Court in S.L.P.No:8071- 74/2008 (AP Trade and Taxes Reporter-2008 (Vol.XII-V), page No:23), the petitioner is not entitled for refund of the tax at this stage of the proceedings. In the facts and circumstances of the case and in view of the pendency of the lis before the Apex Court as to the tax in question, without expressing any opinion on the merits of the case, We feel it a fit case wherein the petitioner can be afforded an opportunity so as to make a representation before the authorities concerned for refund of the tax in question after disposal of the above S.L.P subject to the outcome of its result. Subject to the above observation, this writ petition is disposed of. _________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 23rd June, 2008 Gurc/nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12311 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 23/06/2008 [1] 46 APSTJ 1.