IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 27897 of 2007 Between: M/s.Sundaram Motors (A Division of TV Sundaram Iyengar and Sons limited) 67 M.G.Road, Ranigunj, Secunderabad-500 003, represented byits Deputy Manager (Accounts), Sri G.V.P.Raja Sekhar. ..... PETITIONER AND 1 The Assistant Commissioner (CT)(Audit-I), Central Audit Unit, Office of the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad. 3 The Assistant Commissioner (CT)(LTU), Begumpet Division, Ameerpet, Hyderabad. 4 The State of Andhra Pradesh represented by the Principal Secretary, Department of Revenue, Secretariat, Government of Andhra Pradesh, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or any other appropriate writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a writof certiorari after calling for the records and quash the Assessment of Value Added Tax in form-VAT 305 dated 13-12-2007 (Annexure P-7(a) to P7(c)) for the period April, 2005 to March, 2006, April, 2006 to March, 2007 and April to June, 2007 passed by the first respondent together with the Advance Ruling issued by the Second Respondent in PMT/P&L/A.R.COM/6/2005 dated 30-04-2005 (Annexure-P16) or pass such further or other orders as may deem fit and proper in the circumstances of this case and render justice. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 27897 OF 2007 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties and they have agreed that the matter needs to be remanded back to the first respondent for fresh consideration in terms of GO Ms. No. 144, dated 11.2.2008. Accordingly the writ petition is allowed and the matter is remanded back to the first respondent for passing fresh orders in accordance with law. Vacate stay petition is accordingly closed. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.10.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT)(Audit-I), Central Audit Unit, Office of the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad. 3 The Assistant Commissioner (CT)(LTU), Begumpet Division, Ameerpet, Hyderabad. 4 The State of Andhra Pradesh represented by the Principal Secretary, Department of Revenue, Secretariat, Government of Andhra Pradesh, Hyderabad. 5. 2 CCs to GP for Commercial Tax 6. 2 CD copies Form-NIC-OGS/WP{RS}