THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.9045 OF 2010 Dated:06.04.2011 Between: K.Viswanath Babu .. Petitioner And The Commercial Tax Officer, Dwarakanagar Circle, Visakhapatnam and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.9045 OF 2010 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The order of the first respondent dated 24.11.2009 levying tax under Section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005 (the Act, for brevity) for the assessment years 2007-2008 and 2008- 2009 are under challenge in this writ petition. The petitioner gave his Van on hire to the third respondent for transporting milk from their factory to various booths in Visakhapatnam. The first respondent assessed the petitioner to tax levying Rs.1,44,571/- for the period 01.04.2006 to 31.03.2008. Sri Shaik Jeelani Basha, learned counsel for the petitioner, would refer to several judgments of other High Courts to contend that the transaction in question does not fall within the ambit of Section 4(8) of the Act. This Court in G.S.Lamba and Sons v. State of Andhra Pradesh[1] a n d M/s.Viceroy Hotels Limited, Tank Bund Road, Hyderabad v. Commercial Tax Officer, General Bazar Circle, Hyderabad[2], laid down various tests to determine whether a transaction amounted to transfer of the right to use goods under Section 4(8) of the Act. From the principles laid down therein, it is evident that the transaction in question falls within the ambit of Section 4(8) of the Act. We find no error in the order of the assessment passed by the first respondent. The writ petition is, accordingly, dismissed. However, in the circumstances, without costs. ______________ (V.V.S. RAO, J) ____________________________ (RAMESH RANGANATHAN, J) 06.04.2011 KH [1] T.REV.C.No.154 of 2011 and batch, Dated 28.01.2011 [2] W.P.No.17092 of 2010 and batch, Dated 23.02.2011