IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.20963 of 2004 Between: M/s. Fusion Chemicals & Products Pvt. Ltd., IDA Cherlapally, rep.by its Managing Director Mr.S.Manohar Raju. ..... PETITIONER AND 1 State of Andhra Pradesh, rep.by its Secretary Revenue Department, Secretariat, Hyderabad. 2 The Commercial Tax officer, Nacharam. .....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 more particularly one in the nature of writ of Mandamus declaring that all chemicals other than those specified elsewhere, fall within the purview of entry-9 of the VI th schedule to the APGST Act and accordingly hold that all such chemicals are taxable @ 8% under item 9 of the VIth schedule of the APGST Act with G.O.Ms. No.910 dt.31-12-1999 and declare that the action of the 2nd respondent in levying the tax @ 12% treating the chemicals as unclassified goods, as illegal, arbitrary and set aside the impugned assessment order dt.29-9-2004 for the assessment year 2001-2003 under the CST Act in respect of the levy of higher rate of tax on the inter-state sale of chemicals and direct the 2nd respondent to levy central sales tax on the inter-state sale turnover of chemicals not covered by 'C' declaration forms only @ 8%. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{JA} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.20963 of 2004 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard on either side. At the time of hearing, it is submitted by the learned counsel for the petitioner that the issue raised in this writ petition is squarely covered by the principles laid down by the Division Bench of this Court in W.P.No.87 of 2007, dated 07.06.2007. Following the ratio laid down in the above referred judgment, the Writ Petition is, accordingly, allowed. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 18.03.2008 Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 State of Andhra Pradesh, rep.by its Secretary Revenue Department, Secretariat, Hyderabad. 2 The Commercial Tax officer, Nacharam. 3.2CCs to 4.2CD copies