IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIFTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.27439 of 2007 Between: Bharti Airtel Limited, having its registered office at H-15/12, Mehrauli Road, New Delhi 110 030 and A.P. Circle Office at Splendid Towers, Opp: Begumpet Police Station, HUDA Road, Begumpet, Hyderabad 500 016, rep. by the Manager - Legal. ...PETITIONER AND 1 State of Andhra Pradesh, rep. by the Secretary to Government, Law & Legislative Affairs Department, Secretariat, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 3 The Commercial Tax Officer, Begumpet Circle, Begumpet, 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 Writ, in the nature of a Writ of Mandamus or any other appropriate Writ, direction or order declaring the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (A.P. Act 39/2001) as illegal and void and a Writ of Certiorari calling for the records relating to the Final Assessment Order No. 2006-07/ENTRY TAX ACT, Dated 21/11/2007 and the Revised Assessment Order No. 2006-07/ENTRY TAX ACT, dated 05-12-2007 and the Demand Notice in Form D-2, dated 05.12.2007 of the Commercial Tax Officer, Begumpet Circle, Hyderabad, the 3rd respondent herein; and quash the same; and pass such further or other orders. Counsel for the Petitioner: MR.P.KAMLAKAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.27439 of 2007 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides Sri E.Manoher, learned counsel for the petitioner, submitted that the question involved in this Writ Petition is squarely covered by the decision of the Division Bench of this Court in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad & Others v. State of Andhra Pradesh & Others[1]. Following the same, the Writ Petition is allowed. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 25th April 2008 RRB [1] 46 APSTJ 1