IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 21104 of 2007 Between: M/s.Mayura Caps & Containers Private Limited, 7-3-86, P-71, S.E.I.E.Kattedan, Hyderabad-500 077, Ranga Reddy District, represented by its Director Mr.Narayan Kakani. ..... PETITIONER AND 1 The State of Andhra Pradesh, Represented by its Secretary to Government, Legislative Affairs & Justice, Law Department, Secretariat Buildings, Hyderabad. 2 State of Andhra Pradesh, Rep., by its Principal Secretary to Government, Revenue Department, Secretariat Buildings, Hyderabad. 3 The Assistant Commissioner (CT) Int. Saroornagar Division, Hyderabad. 4 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. .....RESPONDENTS 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 of mandamus or any other appropriate writ or order or direction- a) declaring the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 as violative of Part- XIII of Constitution of India, in particular, Articles 301 & 304 and also Article 19 of the Constitution of India and strike down the Act also interdict the respondents from levying or collecting the tax under the impugned Act on the notified goods purchased by the petitioner from outside the State of Andhra Pradesh; and b) consequently set aside the orders of the 3rd respondent dated 29-3-2005 confirmed by the 4th respondent by orders dated 28-6-2006 for the assessment years 2002- 03, 2003-04 & 2004-05 respectively, and pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) When this Writ Petition is taken up for hearing, it is represented by the counsel on either side that the issue involved in this writ petition is covered by a reported judgment of this Court in Sree Rayalaseema Alkalies & Allied Chemicals Limited, Hyderabad and Others Vs. State of Andhra Pradesh and another ([1]). Following the above judgment, this Writ Petition is disposed of in terms thereof. No order as to costs. ____________________ T.MEENA KUMARI, J. __________________________ RAMESH RANGANATHAN, J. June 10, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{RS} [1] 46 APSTJ 1