IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINETH 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 : 18633 of 2004 Between: M/s. The Krishna District Milk Producers Co-Operative- Union Ltd., Vijayawada. (A Constituent of A.P., Dairy Development Co-Operative - Federation Ltd.,), rep. by its Senior Accounts Officer, Mr. P. Seetharamaswamy, S/o. Surya Prasada Rayudu, ..... PETITIONER AND 1 The Commissioner of Commercial Taxes, Govt of A.P., Excise-Commercial Taxes, Nampally. 2 The Assistant Commissioner of Commercial Taxes, (LTU), No.1, Division, 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, order or direction particularly in the nature of writ of Mandamus declaring the two circulars of the Commissioner of Commercial Taxes dt. 09.06.2004 and 06.08.2004 in CCT's Ref.No.A1(1)188/2004 issued to all the authorities in the State of A.P., directing to levy sales tax on sales of Skimmed milk power, as ultra vires the exemption granted in G.O.Ms.No.1091, Dt. 10.06.1957 and G.O.Ms.No.54, Dt. 30..01.2000 issued under Section-9(1) of the APGST Act, 1957 as also illegal, arbitrary and without authority of law and jurisdiction, in the teeth of the judgments of this Honourable Court reported in 79 STC 217 and TRC No.81/1996 dt. 31.12.1997 and declare the consequential levy of sales tax on the skimmed milk by the assessing authorities including the second respondent herein as per Circulars from 09.06.2004 in its provisional notices of assessments and demand (B2) dt. 02.09.2004 and 22.09.2004 without show cause notice and opportunity to ﬁle objections as illegal, arbitrary, violative of natural justice and without authority of law and grant such other relief or reliefs as are deemed fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent.: SRI K. REJI REDDY, SPECIAL GOVERNMENT PLEADER FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:18633 OF 2004 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this matter is taken up, Sri K. Raji Reddy, Special Government Pleader for Commercial Taxes, submitted that the issue involved in this writ petition is squarely covered by the Judgment of a Division Bench of this Court in Bhushan Gupta (A.B.C. Proprietor), Vijayawada Vs. State of A.P. & Others[1]. Recording the above submission, this writ petition is disposed of in terms of the above judgment. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 29th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 18633 of 2004 (Order delivered by the Hon’ble Smt. Justice T . Meena Kumari) 29.7.2008 [1] 42 APST J 82