THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE R.KANTHA RAO W.P.NO 11744 of 2006 18-06-2010 BETWEEN; M/s Visakha Cement Industry Limited, Hyderabad rep. by its Deputy General Manager GS Naidu ...Petitioner vs. State of A.P rep. by its Secretary, Revenue, Hyderabad and another ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE R.KANTHA RAO W.P.NO. 11744 of 2006 ORAL ORDER: (Per GR,J) The writ petition is filed for the relief of:- “appropriate writ or order or direction declaring the Andhr Pradesh Tax on Entry of Goods into Local Areas Act,2001 a violative of Part.XIII of Constitution of India, in particular, Article 301 and 304 of the Constitution of India and strike down the Act an direct the 2nd respondent to refund the taxes paid by the petitione under the impugned Act and also to interdict the 2nd responden from levying or collecting the tax under the impugned Act or in th alternative hold that the HDPE sacks purchased by the petitioner fo the period 22.09.2002 till 31.3.2005 are not liable to entry tax a they are not notified in G.O.552, dated 12-09-2002 and further hol that the HDPE sacks purchased by the petitioner being subjec matter of resale along with the cement no entry tax can be levied i terms of Section 3(2) of the Act and pass such other order o orders.” It is contended by Sri. S.Dwarakanath, the learned counsel for th petitioner and fairly conceded by the learned Special Government Pleade for Commercial Taxes that the issues involved in this writ petition ar squarely covered by the judgment of a learned Division Bench of thi Court in Rayalaseeema Alkalies & Allied Chemicals Ltd., Hyderaba and others Vs. State of Andhra Pradesh & Others ([1]) and ought to b allowed. In the light of the submissions above, the writ petition is allowed bu in the circumstances without costs. ______________ GODA RAGHURAM,J ______________ R.KANTHA RAO,J 18TH JUNE 2010. TSNR [1] 2008 APSTJ 1