THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 4166 of 1998 Between: 1 The Anakapalle Merchants Association Anakapalle - 531001 Visakhapatnam Dist. A.P. 2 Immidisetti Ramakrishnaiah Sons Anakapalle - 531001 A.P. ..... PETITIONER(S) AND 1 The Government of Andhra Pradesh Secretary Finance & Planning Dept., Secretariat, Hyderabad 2 Dy. Commercial Tax Officer Gandhi Market and Station Road, Anakapalle Vizag Dist. ...RESPONDENTS THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 4166 of 1998 Oral Order: (Per SRI BRSR,J) The constitutional validity of entry 9 and 20 of 1st schedule of A.P.Tax on professions, Trades, Calling and Employment Act, 1987 has been upheld by this Court in ECIL OFFICIERS ASSOCIATION VS. GOVERNMENT OF A.P . Following the said judgment, this writ petition shall stand dismissed without any order as to costs. The question as to whether the petitioners are entitled for the benefit of exemption from payment of professional tax in respect of certain categories as is evident from G.O.Ms.No.511 Revenue (C.T.III) dated 25.7.2001 is left open. (B.SUDERSHAN REDDY,J) Dated 14.9.2005 (S.ANANDA REDDY,J) msv