IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH 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 : 1301 of 2008 Between: M/s. Variety Automotives, 1-1/1, Uppal - Nagole Road, Hyderabad - 500 039, Rep. by its Managing Partner, Mr. K. Sathya Reddy. ..... PETITIONER AND 1 The Commercial Tax Officer, Tarnaka Circle, Hyderabad. 2 The Commercial Tax Officer, Ashoknagar Circle, 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 an appropriate Writ, Order or direction more particularly one in the nature of Writ of Certiorari quashing the impugned assessment order dated 13-12-2007 of the 2nd Respondent for the tax period April, 2005 to August, 2007 in Form VAT 305 levying tax and interest and levy of penalty by the impugned order in Form 203 dated 13-12-2007 quarterly tax, insurance, registration charges as part of the sale consideration of the vehicle as illegal, arbitrary, high handed, without authority of law and without jurisdiction and set aside the same and declare that the quarterly tax, insurance and registration charges, are post sale services and would not form part of the sale price and cannot be assessed to tax under the provisions of the APVAT Act, 2005. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents : SRI A.V. KRISHNA KAUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 1301 of 2008 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 order 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: 15th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:1301 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15/07/2008