IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN W.V.M.P. NO. 2017 OF 2008 IN W.P.M.P. NO. 36793 OF 2007 IN WRIT PETITION NO : 28154 of 2007 Between: M/s.Jaya Lakshmi Automotives Pvt ltd., Himayat Nagar Hyderabad, Rep.by its Accounts officer, mr.Sk.Shariff ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Abids Division Hyderabad 2 The Assistant Commissioner (CT) No.IV, Central Audit Unit,O/o. The Commissioner of Commercial Taxes, Nampally,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 appropriate writ order or direction more particularly one in the nature of writ of mandamus declaring the action of the 2nd respondent in passing the impugned assessment order dated 13.12.2007 for the tax period April 2005 to March 2006 in a great hasty and hurry manner treating the life tax insurance registration charges handling charges extended warranty charges etc as part of the sale consideration as illegal, arbitrary, high handed without authority of law and jurisdiction and set aside the same and declare that the life tax insurance registration charges handling charges extended warranty charges etc., are post sale services and would not form part of the turnover and can not be assessed to tax under the provisions of the APVAT Act, 2005 and pass Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) When the Vacate Miscellaneous Petition is taken up for hearing, both the counsel have agreed that the matter has to be remanded back to the first respondent in terms of GO Ms. No. 144 dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the first respondent for passing orders afresh on or before 31st August 2008, in accordance with law. No order as to costs. As a sequel to this order, the Vacate Miscellaneous Petition is closed. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 8, 2008 MAS. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}