IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH 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 : 17776 of 2007 Between: M/s. Sri Sai Bhargava Cold Setorage,. D.No. 6-29, Rytupet,Nandigama, Ibrahimpatnam, Rep. by its Managing Partner, Mr. N. Tirupathaiah S/o. Sri Kasaiah. ..... PETITIONER AND 1 The Commissioner of Commercial Taxes, Andhra Pradesh, Opp. Gandhi Bhavan, Nampally, Hyderabad. 2 The Principal Secretary to the Revenue, Government of Andhra Pradesh, Secretariat, Saifabad, Hyderabad. 3 The Commercial Tax Officer, Nandigama Circle, Bhavanipuram, Vijayawada. .....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 an appropriate writ or direction more particularly one in the nature of writ of Mandamus declaring the A.P. Tax on Entry on Goods into Local Areas Act 2001 as unconstitutional illegal, and violative of Article 301 read with Article 304(b) of the Constitution of India in the facts and circumstances of the case and consequently may be pleased set aside the order dt.16-4-2007 passed by the 3rd Respondent and pass such other order or orders as the Hon'ble Court may deem fit and proper in the facts and circumstances of the case. Counsel for the Petitioner: MR.J.V.RAO Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 17776 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When the writ petition is taken up for hearing, the learned Counsel for the petitioner submitted that the matter is squarely covered by a Judgment of a Division Bench of this Court reported in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad Vs. State of A.P[1] Recording the above submission, this writ petition is disposed of in terms of the aforesaid judgment. ________________________ Justice T. Meena Kumari ____________________________ Justice Ramesh Ranganathan Date: 15th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 17776 of 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15.7.2008 [1] 46 APSTJ 1.