THE HONOURABLE SRI JUSTICE N.V. RAMANA AND THE HONOURABLE SRI JUSTICE K.S. APPA RAO W.P. Nos. 28393, 28394, 29442, 29443, 29444, 29458, 29472 and 29473 of 2010 Common Order: (Per NVR,J) The petitioners, in these writ petitions, have questioned the orders passed by the 3rd respondent, with respect to different assessment years, holding that there was transfer of the right to use goods, and bringing the entire revenue for the said assessment years to tax at 12.5%. A co-ordinate Division Bench of this Court, by order dated 11.02.2011, disposed of similar batch of writ petitions in W.P. Nos. 23811 of 2009, setting aside the impugned assessment orders passed by the 3rd respondent, and directing as follows: The impugned assessment orders of assessment are set aside, and the 3rd respondent is directed to issue a detailed show cause notice afresh, giving a reasonable opportunity to the petitioner to submit their objections thereto and, thereafter, pass fresh orders of assessment in accordance with law. We make it clear that we have neither expressed any opinion on merits nor have we considered any of the other contentions urged before us by counsel on either side. Needless to state that it is open to the petitioner to raise all such grounds, as are available to them in law, before the 3rd respondent on receipt of the show cause notice. Today, when the writ petitions are taken up, the learned Standing Counsel for Commercial Taxes appearing for the respondents admitted that the issue involved in these writ petitions are similar to the one raised in W.P. No. 23811 of 2009, which were disposed of by this Court by order dated 11.02.2011, directing as above, and prayed that these writ petitions also be disposed of by and in terms of the said order. In the circumstances, following the above-said order, and for the reasons mentioned therein, while keeping all options open to the petitioners, these writ petitions are also disposed of setting aside the assessment order passed by the 3rd respondent, and directing him to issue a detailed show cause notice afresh, giving a reasonable opportunity to the petitioner to submit their objections thereto and, thereafter, pass fresh orders of assessment in accordance with law. Needless to state that it is open to the petitioner to raise all such grounds, as are available to them in law, before the 3rd respondent on receipt of the show cause notice. While communicating this order, a copy of the order in W.P. No. 23811 of 2009, dated 11.02.2011 shall be annexed. Accordingly, the writ petitions are disposed of. No costs. ________________ N.V. RAMANA, J. _________________ K. S.APPA RAO, J. Dated: 11th April, 2011 KSR