IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST 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 : 2432 of 2004 Between: M/s.Solvay Vishnu Barium Private Limited, Regd. & Corporate Office, 6-3-662/B/A, Flat No.3, Suvarna House, Sangeetnagar Colony, Somajiguda, Hyderabad-500482, rep. by its Managing Director. ..... PETITIONER AND 1 The Commercial Tax Officer, Khairatabad Circle, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh,Hyderabad. 3 The Principal Secretary to the Revenue, Government of Andhra Pradesh, 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 pass an order or orders or writ more particularly one in the nature of Writ of Mandamus declaring the A.P.Tax on Entry of Goods in Local Areas Act, 2001 (Act 39 of 2001), as unconstitutional, arbitrary and violative of Article 19 (1) (g) and Article 301 read with 304 (b) of the Constitution of India and consequently set aside the orders dated 3-1- 2004 in Rc.No.A6/CTO/INT/2003-04 passed by the 1st respondent levying entry tax on Non PDS Kerosene purchased by the petitioner from the outside the State. Counsel for the Petitioner:M/SC. KODANDA RAM Counsel for the Respondents: Spl.SC FOR COMMERCIAL TAX The Court made the following: ORDER: (Per BPR, J) This writ petition is filed seeking a writ of mandamus to declare Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (Act 39 of 2001), as unconstitutional, arbitrary and violative of Articles 19(1) (g) and 301 read with 304(b) of the Constitution of India. When the matter is taken up for hearing, it is submitted by the learned Counsel on either side that the subject matter of this writ petition is squarely covered by the judgment of this Court in SREE RAYALASEEMA ALKALIES & ALLIED CHEMICALS LIMITED, HYDERABAD v. STATE OF ANDHRA PRADESH[1], wherein the Division Bench of this Court has struck down the very provision. Following the said judgment, the Writ Petition is allowed. No costs. _________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 21.04.2008. sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CD copies Form-NIC-OGS/WP{CPK} [1] APSTJ 2008 page 1