THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.24384 of 2009 Dated:07.09.2010 Between: Moldtek Plastics Limited. …Petitioner and The Commercial Tax Officer, And another. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.24384 of 2009 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner herein is a Company engaged in the business of plastics. There was an approved scheme of arrangement between the petitioner company and two other companies. For the period 2008-2009 the first respondent determined value added tax and issued assessment of value added tax in Form VAT 305. While doing so, the first respondent ignored the eligibility certificate issued to the petitioner under the provisions of G.O.Ms.No.108, dated 20.05.1996. Be it noted, under the said eligibility certificate, the petitioner was given the benefit of tax deferment. Therefore, the petitioner company approached the State Level Committee, the second respondent herein. As the first respondent in the impugned assessment did not take into consideration this fact of the matter, and proceeded as if the petitioner is not entitled to the benefit of tax deferment, the instant writ petition is filed. This Court while ordering notice before admission stayed the collection. The matter thereafter was adjourned from time to time. Today, the Senior Manager (Finance & Accounts) of the petitioner company has filed an additional affidavit, inter alia, stating that the second respondent vide proceedings dated 21.04.2010 permitted the change of name in the final eligibility certificate and issued revised final eligibility certificate dated 21.04.2010. A copy thereof is annexed to the affidavit, and the same is made part of the record. There is no dispute that in view of the revised eligibility certificate incorporating the change of name of the beneficiary, namely, M/s.Mold Tek Plastics Limited, Annaram Village, Jinnaram Mandal in Medak District, the first respondent may have to again assess the value added tax keeping in view the eligibility certificate. To that limited extent, the Senior Standing Counsel for Commercial Tax does not dispute the position. In view of the same, the writ petition is disposed of in the following manner. The impugned assessment order Form VAT 305, dated 06.10.2009, for the period 2008-2009 is set aside, and the matter is remanded to the first respondent with a direction to do the exercise once again duly giving consideration to the eligibility certificate dated 21.04.2010. The other contentious issues, if any, are left open to be considered by the appellate authority, revisional authority and the second appellate authority. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 07.09.2010 vs