THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.17721 of 2010 Dated:17.08.2010 Between: M/s.The Mitra Agencies. …Petitioner and State of Andhra Pradesh, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.17721 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a Maruti Suzuki cars dealer. It is a firm, which is registered under the Andhra Pradesh Value Added Tax, 2005 (the Act), with the second respondent. For the assessment years 2007- 2008 to 2009-2010 (upto October 2009) the second respondent assessed the total tax payable by the petitioner and issued the order in Form VAT 305, dated 10.02.2010. Promptly the petitioner appealed to the fourth respondent. Petitioner’s application for stay of recovery of the impugned tax was denied on 19.05.2010. Being aggrieved, the petitioner then invoked the revisional jurisdiction of the third respondent who, by impugned order dated 15.06.2010, rejected stay of recovery. In these proceedings, placing reliance on the two unreported orders, being M/s.The Mitra Agencies v State of Andhra Pradesh (W.P.No.2917 of 2009, dated 16.02.2009), and M/s.RKS Motors Private Limited v State of Andhra Pradesh (W.P.No.4497 of 2009, dated 05.03.2009), the Counsel submits that the levy of Value Added Tax (VAT) on RTA charges and other incidental charges cannot be treated as turnover of the petitioner for the purpose of VAT. A perusal of the two decisions of the Division Bench would, prima facie, take a view on similar lines. We, however, hasten to add that this is a matter which has to be independently decided by the Appellate Deputy Commissioner as well as the second appellate authority. The Special Standing Counsel for Commercial Tax does not seriously dispute the reasoning in the two orders cited hereinabove. So as to not to deviate from the orders, in this case we are inclined to pass the similar order. Accordingly, the writ petition is disposed of. The recovery of VAT pursuant to Form VAT 305, dated 10.02.2010, shall stand stayed on condition of the petitioner depositing one third of the impugned tax, if not already paid and also after due credits of the amounts deposited if any, within a period of two weeks from today, in default of which, without further reference to the Court, the order shall stand rescinded. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 17.08.2010 vs