IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF MARCH TWO THOUSAND AND ELEVEN :PRESENT: THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO: 25756 of 2010 Between: M/s. Sai Enterprises, D.No.40-6-91/A, Sushma Plaza, Labbipet, Vijayawada,, Krishna District, represented by its Proprietor, M.Srinivas., ..... PETITIONER AND 1 The Deputy Commercial Tax Officer, Suryarao pet Circle, Vijayawada - 2. 2 The Commercial Tax Officer, Krishna lanka Circle, Vijayawada. 3 The State of Andhra Pradesh, represented by the, Principle Secretary, Revenue (CT- II) Department, Secretariat Buildings, Hyderabad., ., .....RESPONDENTS Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed therewith, the Hon'ble High Court may be pleased to issue a writ of Mandamus or any other appropriate writ are order or direction a) To declare Clause (iii) of Sub- Section 4 of Section 67 of the APVAT Act as illegal, arbitrary and ultra virus since it amounts to taking away power of quasi judicial authorities under the Act, in view of the binding nature of the orders of the Advance Ruling Authority on all the officers of the department except Commissioner of Commercial Taxes and there by effecting the rights of the petitioner. b) Declaring that Rule 59(4)(ii) of the APVAT Rules 2005 is ultra virus to Section 2(4) of the APVAT Act. c) To declare that the assessment order dt. 23.08.10 passed by the 1st respondent is without jurisdiction and without authority of law and against the provisions of the APVAT Act and consequently to set aside the same. d) To declare that the Dairy Free Whip Topping is taxable only under the specific sub entry 4 of Entry 100 of IV Schedule and liable to tax at 4% as animal and vegetable fats and cannot be treated as general goods in the hands of the petitioner. Counsel for the Petitioner : SRI K.RAJI REDDY Counsel for the Respondents : SRI P.BALAJI VARMA, SPL. SC FOR CT The Court made the following ORDER That Rule Nisi has been made absolute as above Witness the Hon’ble Sri Nisar Ahmad Kakru, The Chief Justice, on this Wednesday the Thirtieth day of March, Two Thousand and Eleven. Sd/- LALITHA B. PHILIPS ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1 The Deputy Commercial Tax Officer,, Suryarao pet Circle, Vijayawada – 2, Krishna District 2 The Commercial Tax Officer,, Krishna lanka Circle, Vijayawada, Krishna District 3 The Principal Secretary, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat Buildings, Hyderabad. 4) One CC to Sri K.Raji Reddy, Advocate [OPUC] 5. One CC to Sri P.Balaji Varma, Spl. SC for CT (OPUC) 6) Two CD Copies AB HIGH COURT DT: 30-3-2011 ORDER WP. NO. 25756 OF 2010 ALLOWING THE WP WITHOUT COSTS