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. 2018 OF 2008 IN W.P.M.P. NO. 37066 OF 2007 AND WRIT PETITION NO : 28364 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 Taxzes, 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 writ or any appropriate writ direction or order under Article 226 of the Constitution of India 1950 and accordingly issue a writ of certiorari after calling for the records and quash the Assessment of Value Added Tax in Form VAT 305 dated 13.12.2007 (ANNEXURE P-9 TO P 11) FOR the period April 2005 to March 2006 April 2006 to March 2007 and April 2007 to June 2007 passed by the first respondent together with the Advance Ruling issued by the second respondent in PMT/P&L/A.R.COM/6/2005 dated 30.4.2005 (Annexure-P12) or pass such further or other orders as may deem fit and proper in the circumstances of this case and render justice 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{TRK}