THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20524 OF 2005 Dated:21.07.2011 Between: S.K.Yousuf Bai and another .. Petitioners And The Assistant Commercial Tax Officer, (Intelligence), Chittoor Division, Mattamanchi, Chittoor and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20524 OF 2005 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioners are statedly petty traders. They deal in sale of cheap cotton under garments on the footpath in Guntur District. They buy the merchandise in Tamilnadu and sell them for meager profit near Public Shoe Mart and Jinnah Tower, Guntur. They contend that they are not liable to pay tax under the Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh Value Added Tax Act, 2005 (for brevity, the VAT Act). By impugned order dated 30.08.2005, lorry bearing No.TN 20AZ 6138 was detained. The said lorry was carrying the hosiery cloth items of the petitioners among others. Therefore, on an allegation that tax was not paid on the goods, the second respondent issued a notice and passed the impugned order confiscating the goods under Section 45(7)(b) of the VAT Act. This Court, while admitting the matter on 22.09.2005, passed interim orders directing the respondents to release the goods seized on receiving 4% tax. It is now brought to the notice of this Court that the petitioners complied with the Court order and that the goods have been released to them. In that view of the matter nothing survives in the writ petition. The writ petition stands dismissed as infructuous. There shall be no order as to costs. ______________ (V.V.S. RAO, J) ____________________________ (RAMESH RANGANATHAN, J) 21.07.2011 KH