IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FOURTH DAY OF OCTOBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 17826 of 2004 Between: M/s.Ramakrishna Modern Rice Mill, Near West Rly Gate, Dumpagadapa Road, Akividu, West Godavari District, represented by its Managing Partner, Mr.Ch.Venkata Rao, s/o Narasayya, Aged about 65 years . ..... PETITIONER AND 1 The Commercial Tax Officer, Akividu, West Godavari District. 2 The Appellate Deputy Commissioner (CT), Vijayawada, Krishna District. 3 The District Manager, Food Corporation of India, Tadepallygudem, West Godavari District. 4 The Senior Regional Manager, Food Corporation of India, Regional Office, 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 an appropriate writ, order or direction particularly one in the nature of writ of Mandamus declaring that the provisions of Section -6C read with clause-(i) of Entry- 19 of the I schedule to the Andhra Pradesh General Sales Tax Act employing the specific expression of packing material that is to say used in clause-(i) as not applicable to gunny bag purchased on payment of tax locally and sold in the state to the Food Corporation of India or others in assessment years 1999-2000 to 2001-02 as evident from assessment orders and therefore declaring the assessment and levy of tax under the Act in the assessment orders dt.16-10-2001, 10-02-2003 and 08-03- 2004 as without jurisdiction, without authority of law and contrary to section 6C of the Act as well as the judgment of the Hon'ble Supreme Court in 74 STC P 379 or alternatively directing the 2nd respondent to directly remit the sales tax component in terms of assessment orders for the above mentioned assessment years in respect of the sale of gunnies made to it directly to the 1st respondent in the event of the petitioners claim for exemption from tax on subsequent sale of gunnies being rejected in terms of G.O.R.T.No.49 dated 12-05-2002 issued by the Government of Andhra Pradesh. Counsel for the Petitioner: MR.B.A.PADMANABHA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: O R D E R (Per the Hon’ble Sri Justice Bilal Nazki): The assessment orders dated 16-10-2001, 10-02-2003 and 08-03-2004 have been challenged in this writ petition. The orders are appealable and we do not find any ground to interfere when an alternative efficacious remedy is available to the petitioner. The writ petition is accordingly dismissed. No order as to costs. _____________________ (BILAL NAZKI, J) 4th October, 2004. _____________________ (S.ANANDA REDDY, J) vrn To 1 The Commercial Tax Officer, Akividu, West Godavari District. 2 The Appellate Deputy Commissioner (CT), Vijayawada, Krishna District. 3 The District Manager, Food Corporation of India, Tadepallygudem, West Godavari District. 4 The Senior Regional Manager, Food Corporation of India, Regional Office, Hyderabad. 5 Two CCs to the Government Pleader for Commercial Tax, High Court of A.P., Hyderabad.(O.U.T.) 6 Two CD copies