THE HON’BLE SRI JUSTICE V.V.S.RAO Writ Petition No.2689 of 2005 ORDER: Petitioner is dealer of M/s.Bharat Petroleum Corporation Limited, engaged in selling petroleum products including High Speed Diesel Oil (HSD Oil). So as to reimburse Sales Tax component on diesel, Government of Andhra Pradesh issued orders for exemption of sales tax on HSD Oil supply to mechanized and motorized fishing boats. In consultation with Commissioner of Fisheries, Government issued two orders. By G.O.Rt.No.31 dated 23.01.2003, sanction was accorded for incurring expenditure of Rs.1,16,00,000/- (Rupees one crore sixteen lakh only) towards implementation of scheme “exemption of Sales Tax on HSD Oil used by the mechanized boats below 20 metres length”, during 2002 – 2003. Procedure suggested by the Commissioner of Fisheries for implementing scheme was already accepted. Subsequently, by an order being G.O.(Rt.)No.394 dated 16.10.2003, Government of Andhra Pradesh authorized supply of diesel through fourty seven private bunks, list of which was annexed to G.O. Petitioner was included at Sl.No.1 of list. Grievance of petitioner is that, even though his name is included in relevant Government Order, respondent did not issue permit to him to avail the benefit. Therefore, he filed instant writ petition seeking direction to respondent to permit petitioner to supply diesel and exempt Sales Tax on motorized fishing boats. Commissioner of Fisheries filed counter affidavit. Dealing with modalities to be followed, it is stated as follows. …It is submitted that it is not true that the respondent have not implemented the said G.O. in its letter and spirit as stated by the petitioner. The question of releasing quota diesel nder the Sales Tax exemption scheme by the respondents to the private bunks and Andhra Pradesh State Fishermen Co-operative Societies Federation Limited & Andhra Fishermen Central Co-operative Society bunks does not arise but they have given permission to supply the diesel oil to the fishing boat operators as per the norms and rules of the scheme. After supply made by the Andhra Pradesh State Fishermen Co-operative Societies Federation Limited bunks and private bunks to the fishing boat operators, they have to send the requisition in the prescribed proforma for reimbursement of sales tax exemption and Central Excise duty exemption to the Department as per the eligibility. This Court heard learned counsel for petitioner and learned Assistant Government Pleader for Fisheries Department. As rightly pointed out by latter, when once name of petrol bunk is included in G.O., no further permission is required. Under the scheme, petitioner and likes of him are required to supply diesel to owners of motorized fishing boats at prescribed rates and those owners who buy diesel from the petitioner and other bunks, have to submit their bills claiming Sales Tax amount which they paid on diesel purchased by them. Question of permitting selected private petrol bunks to sell diesel does not arise. Being a dealer of M/s.Bharat Petroleum Corporation Limited, it is always open to petitioner to supply HSD Oil to owners of motorized fishing boats who approach petitioner. The writ petitioner is misconceived, and subject to above observations, is accordingly disposed of. There shall be no order as to costs. _______________ (V.V.S.RAO, J) August 12, 2009 Bvv