THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 18912 of 2009. ORDER: (Per Goda Raghuram, J) It is represented by the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Taxes that the issues in this writ petition are covered by the Judgement in W.P.Nos. 26536, 26538, 26549 and 26551 of 2007 dt. 16.3.2011 and the decision in Gowtham Residential Junior College, Vijayawada vs. Commercial Tax Officer, Vijayawada ( 45 APSTJ 49) and the writ petition requires to be allowed in terms of the said judgements. In view of the representation, the writ petition is allowed. Consequently, the impugned notice of the 1st respondent determining the petitioner society as a ‘dealer’ within the meaning of clause (xi) to Explanation IV of Section 2(1) of the APVAT Act, 2005 is set aside. There shall be no order as to costs. ___________________ GODA RAGHURAM, J ___________________ N.RAVI SHANKAR, J 18.08.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 18912 of 2009. ORDER: (Per Goda Raghuram, J) DT. 18.08.2011.