THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN Dated this the 15th day of October 2009. Writ Petition No. 19791 of 2009. Between: M/s Kandukuri Silks & Readymades, Rep by its Proprietor I.V.Vijaya Bhaskara Rao. …..Petitioner vs. Commercial Tax Officer, No.II Circle, Nellore and two others. ……….Respondents. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN Writ Petition No. 19791 of 2009. ORAL ORDER: (Per GR,J) It is the synoptic submission of the learned Counsel for the petitioner and the learned Government Pleader for Commercial Taxes that the relevant and jurisdictional facts are similar to those in W.P.No. 19753 of 2009 and that in the factual matrix, under the provisions of Section 31(3) (c) of the A.P. VAT Act, 2005, the collection of the disputed tax of Rs. 4,30,060 for the period 1st September 2006 to 31st March 2008, is impermissible. In the circumstances and in the light of the submissions above, the writ petition is allowed in terms of the Judgment of this Court in W.P.No. 19753 of 2009 dt. 23.9.2009. No order as to costs. ____________________ GODA RAGHURAM,J __________________________ RAMESH RANGANATHAN,J 15.10.2009. Krb. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN Writ Petition No. 19791 of 2009. Dated this the 15th day of October 2009.