THE HON’BLE MRS JUSTICE T MEENA KUMARI AND THE HON’BLE MS. JUSTICE G ROHINI Writ Petition No. 25460 of 2007 Dated: February 6, 2008 Between: M/s. Narayana Coaching Centre- Nellore, 3-6-517, Himayat Nagar, Hyderabad rep. By its proprietor Smt P Rama Devi …Petitioner and 1. The Commercial Tax Officer Hyderguda Circle, Hyderabad And another. ..Respondents THE HON’BLE MRS JUSTICE T MEENA KUMARI AND THE HON’BLE MS. JUSTICE G ROHINI Writ Petition No. 25735 of 2007 ORDER(per the Hon’ble Mrs. Justice T Meena Kumari): Seeking a writ of mandamus, to set aside the assessment order of the first respondent dated 16.6.2006 and the order passed by the second respondent in appeal dt. 9.5.2007 for the assessment year 2005-06 treating the education activity carried on by the petitioner as business and levying penalty under Section 49(2) of Andhra Pradesh Value Added Tax Act as illegal and contrary to the provisions of APVAT Act and consequently to declare that the activity carried on by the petitioner is in the nature of offering educational services and the incidental activity of supply of food cannot be subjected to tax under the provisions of APVAT Act. A counter has been filed on behalf of the respondents that the remedy of appeal is available before the Sales Tax Appellate Tribunal. Learned counsel for the petitioner submits that similar matter is already covered by the judgment of a Division Bench of this Court between Gowtham Residential Junior College, Vijayawada & others v., The Commercial Tax Officer, Benz Circle, Vijayawada & Others and prays to dispose of the same in terms of the above judgment[1]. Recording the said submission, this writ petition is disposed of in terms of the above judgment. No costs. ____________________ T MEENA KUMARI J _____________ G ROHINI, J Dt. 06.2.2008 kvrk THE HON’BLE MRS JUSTICE T MEENA KUMARI AND THE HON’BLE MS. JUSTICE G ROHINI Writ Petition No. 25460 of 2007 (Order of the Division Bench delivered by the Hon’ble Mrs. Justice T Meena Kumari) Dated: February 6, 2008 [1] 2007 Vol.45 APSTJ page 49