THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.13774 OF 2008 Date:28.02.2011 Between: M/s.Janatha Filing Station, Chilakaluripet, Guntur District, represented by its Partner Mr.P.Venkataramana .. Petitioner And The Commercial Tax Officer, Chilakaluripet, Guntur District .. Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.13774 OF 2008 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a dealer registered under the Andhra Pradesh General Sales Tax Act, 2005 (the Act, for brevity) on the rolls of the respondent. He was assessed to tax under Section 5E of the Act on the turnover he received by way of hire charges on the oil tankers leased out to oil companies. Assailing the same, the present writ petition is filed. The petitioner contends that there is no transfer of the right to use the oil tanker and, therefore, Section 5E of the Act is not attracted. The petitioner points out that a similar issue was pending before the Deputy Commissioner (CT) for the assessment year 2002-2003 and, therefore, Section 20(2-A) of the Act bars any assessment. This Court, while admitting the writ petition, granted interim stay on condition of the petitioner depositing 50% of the demanded tax. The counsel for the petitioner and the Special Counsel for the Commercial Taxes submit that the issue raised herein is squarely covered by the decision of this Court in T.REV.C.No.154 of 2010 dated 28.01.2011 and batch wherein this Court held that the hire charges, in respect of transit mixers, are liable to be taxed under Section 5E of the Act. The principles laid down therein cover the issues raised herein also. Following the same, this writ petition is also dismissed. There shall be no order as to costs. ________________ (V.V.S. RAO, J) _____________________________ RAMESH RANGANATHAN, J 28.02.2011 KH