IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH 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 : 24197 of 2004 Between: M/s Gayatri Sea Foods Processors (P) Ltd, Bitragunta, rep. by its Managing Director Sri A. Srinivasa Rao S/o Kotaiah, aged 35 years, R/o Singarayakonda, Prakasam District. ..... PETITIONER AND 1 The Commercial Tax Officer No.II, Ongole. 2 Government of Andhra Pradesh, Rep. by the Principal Secretary ( Revenue), A.P. Secretariat, 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 or direction more particularly one in the nature of Writ of Mandamus declaring the A.P. Tax on Entry of Goods into Local Areas Act, 2001 as unconstitutional, illegal and violative or Article 301 R/w Article 304(b) of the Constitution of India, besides unjustified in the facts and circumstances of the case and consequently, set aside the order of the 1st respondent passed in RC.No. NRE/09/4/2499/Entry Tax dated 30.11.2004 in levying entry tax on the Turbo Jet Freezer purchased by the petitioner from other State and pass such other order or orders. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24197 of 2004 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When the writ petition is taken up for hearing, the learned Counsel for the petitioner submitted that the matter is squarely covered by a Judgment of a Division Bench of this Court reported in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad Vs. State of A.P[1] Recording the above submission, this writ petition is disposed of in terms of the aforesaid judgment. ________________________ Justice T. Meena Kumari ____________________________ Justice Ramesh Ranganathan Date: 15th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24197 of 2004 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15.7.2008 [1] 46 APSTJ 1.