IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST 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 : 28337 of 2007 Between: M/s. Kun Automobiles (P) Ltd., having its office at Road BNo.2, kavadiguda, Hydbeing rep. by its Director, Mr. C. Vamshidhar Reddy, S/o. C. Malla Reddy, Director, R/o. Hyderabad. ..... PETITIONER AND 1 The Asst. Commissioner (CT) Audit-IV), Central Audit Unit, Office of the Commissioner of Commercial Taxes, Nampally, Hyd. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Dept., Govt of A.P.,Hyd. 3 The Asst. Commissioner ( CT ) LTU, Office of the Deputy Commissioner ( CT), Panjagutta Division, Hyd. 4 The State of A.P., rep. by the Prl., Secretary, Department of Revenue Secretariat, Govt of A.P., 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 or any other appropriate writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a writ of Mandamus. A) Declaring the section 2 ( 29) AND SUB-CLAUSE (III) OF CLAUSE (C) OF Section 2 (29) of the A.P. Value Added Tax Act, 2005 are ultra vires beyond the legislative competence of the State Legislature of the State of A.P., under any power available under Article 246 of the Constitution of India, and consequently invalid and unenforceable; (b) to forebear the First Respondent from levying or recovering sale 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 A.P. Motor Vehicle Taxation Act, 1963 and (iii) Temporary Registration Charges & Permanent Registration Charges, and (iv) Handling Charges collected from the owner of the motor vehicle as part of turnover under the A.P. Value Added Tax Act, 2005 as done in the proceedings of the First Respondent in Form - VAT 305 dt. 13.12.2007 (ANNEXURE P4 to 6) or any further period.. Counsel for the Petitioner:MR.G.ANANDAM Counsel for the Respondents.: MR.K. RAJI REDDY (SPL.GP 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 :28337 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 allowed in terms of the orders in W.P. No.27896 of 2007, dated 4.7.2008. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 31st July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:28337 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 31/07/2008