THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.21954, 21957, 21958 and 21963 of 2010 Dated:08.09.2010 Between: M/s.Sri Venkatarama Oil Industries Limited. …Petitioner and Assistant Commissioner (CT) (LTU), Kakinada, And another. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.21954, 21957, 21958 and 21963 of 2010 COMMON ORDER: (per Hon’ble Sri Justice V.V.S.Rao) These four writ petitions are filed by M/s.Sri Venkatarama Oil Industries Limited, Samalkot, which is on the rolls of the first respondent under the Andhra Pradesh Value Added Tax, 2005 (VAT Act). The petitioner is aggrieved by the assessment order for the years from January 2007 to September 2009 as well as the sequential orders passed under Section 22(2) of the VAT Act demanding interest on the delayed payment of value added tax. The petitioner is engaged in the manufacturing and marketing of Rice Bran Oil and Chemicals. They obtained the eligibility certificate under G.O.Ms.No.108, Industries & Commerce (IP) Department, dated 20.05.1996, whereby and whereunder the benefit of tax deferment for fourteen years was given to the petitioner. Nonetheless, for the reason that the eligibility certificate issued by the State Level Committee does not include Deoiled Bran, Fat Acids, Acid Oil, Filter waste mud, etc., the first respondent ignored the eligibility certificate and assessed the value added tax. Placing reliance on the decision of this Court in Sri Venkateshwara Cashew Manufacturers, Vetapalem v Commercial Tax Officer, Chirala[1] the Counsel for the petitioner submits that even if the eligibility certificate is silent with regard to byproducts generated by the petitioner’s industry they are entitled to claim exemption. This is a matter which has to be gone into in an appropriate case. Statedly, the petitioner has already approached the State Level Committee in 2007 for necessary revised eligibility certificate. In that view of the matter, we are not inclined to adjudicate the issue raised at this stage. We observe that the State Level Committee may expeditiously consider the petitioner’s application and pass necessary orders in the matter and issue revised eligibility certificate within a period of three months from the date of receipt of a copy of this order. We also reserve liberty to the petitioner to prefer appeals under Section 31(1) of the VAT Act. The writ petitions, with the above observations, without going into the merits of the case are accordingly dismissed. We observe that the appellate authority shall decide the matter independently not being influenced by any observations made hereinabove. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 08.09.2010 Note: Issue C.C by 13.09.2010. B/o. vs [1] (2007) 44 APSTJ 56