IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH 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 : 11860 of 2008 Between: M/s Maks Industries Limited, Plot No.136, Phase-III, IDA, Cherlapally, Hyderabad-500 001, rep by its Accounts Manager, Mr. Ravi Srinivas. ..... PETITIONER AND 1 State of Andhra Pradesh, rep by its Secretary, Revenue, Secretariat Building, Hyderabad. 2 The Commercial Tax Officer, Tarnaka Circle, Secunderabad. 3 The Commercial Tax Officer, Musheerabad Circle, Secunderabad. .....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 of Mandamus or any other appropriate writ or order or direction declaring- (a) the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 as violative of Part-XIII of Constitution of India, in particular, Articles 301 & 304 of the Constitution of India and strike down the Act., (b) consequently set aside the assessment order passed by the 3rd Respondent dated 10.12.2007; (c) direct the 2nd Respondent to refund the tax of the Rs.2,88,275/- paid by the Petitioner under the impugned Act; (d) also interdict the Respondents from levying or collecting the tax under the impugned Act in future; and (e) declare that the goods entering Andhra Pradesh, namely, control panels, transformers are taxable only @ 8.5 % in terms of G.O.MS.NO.1612, dated 4.11.2006 and levy of tax @ 12.5% by the 3rd Respondent on these goods is illegal and without authority of law and set aside the levy. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents : SRI K. RAJI REDDY, 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 : 11860 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 as violative of Part-XIII of Constitution of India, in particular, Articles 301 & 304 of the Constitution of India and strike down the Act, and consequently set aside the assessment order passed by the 3rd Respondent dated 10.12.2007 and direct the 2nd Respondent to refund the tax of Rs.2,88,275/- paid by the Petitioner under the impugned Act and also interdict the Respondents from levying or collecting the tax under the impugned Act in future and declare that the goods entering Andhra Pradesh, namely, control panels, transformers are taxable only @ 8.5 % in terms of G.O.MS.NO.1612, dated 4.11.2006 and levy of tax @ 12.5% by the 3rd Respondent on these goods is illegal. When the writ petition is taken up for hearing, it is submitted by the learned G.P 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 for refund of the tax 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: 11th June, 2008 Gurc/nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:11860 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/06/2008