XIN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH 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 : 27898 of 2007 Between: M/s. Sundaram Motors, (A. Division of TV Sundaram Lyengar ..... PETITIONER AND 1 The Assistant Commissioner (CT) (Audit-I) Central Audit Unit, O/o the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad. 3 The Assistant Commissioner (CT)(LTU) Begumpet Division, Ameerpet, Hyderbad. 4 The State of Andhra Pradesh, rep by Principal Secretary, Department of Revenue, Secretariat, Government of Andhra Pradesh, 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 a appropriate Writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a Writ of Mandamus: (a) declaring that Section 2(29)(a) and Sub-Clause (iii) of Clause (c) of Section 2 (20) of the Andhra Pradesh Value added Tax Act, 2005 are ultra vires beyond the legislative competence of the State Legislature of the State of Andhra Pradesh under any power available under Article 246 of the Constitution of India, and consequently invalid and unenforceable; (b) to forbear the first Respondent from levying or recovering sales tax on (i) insurance premium incurred by the owner of the motor Vehicle under Chapter-XI of the Motors Vehicles Act, 1988, (ii) life Tax levied on the registered owner of the motor vehicle under Section 4 of the Andhra Pradesh Motor Vehicle Taxation Act, 1963 and (iii) Optional Extended Warrantly charges and (iv) Handling Charges Collected from the owner of the motor vehicle as part of turnover under the Andhra Pradesh Value Added Tax Act, 2005 as done in the proceedings of the First Respondent in form-VAT 305 dated 13-12-2007 (Annexure P-7(a)to P7(c) or any further period, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondents.: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO :27898 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this writ petition has come up for hearing, both the counsel have submitted that the issue involved in this writ petition is squarely covered by the orders of this Court in W.P.No.27896 of 2007, dated 4.7.2008. Recording the above submission, the writ petition is disposed of in terms of the orders in W.P. No.27896 of 2007, dated 4.7.2008. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 17th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:27898 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17/07/2008