IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 28304 of 2007 Between: M/s.Talwar Mobiles pvt ltd., No.160,Patny Plaza, S.P.Road Secunderabad, rep.by its Executive Director, ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Punjagutta divison Hyderabad 2 The Assistant Commissioner (CT) (Audit-V) Central Audit Unit, O/o. The Commissioner of Commercial Taxes, Nampally, Hyderabad .....RESPONDENT(S) 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 an 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 Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 28304 OF 2007 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties and they have agreed that the matter needs to be remanded back to the first respondent for fresh consideration in terms of GO Ms. No. 144, dated 11.2.2008. Accordingly the writ petition is allowed and the matter is remanded back to the first respondent for passing fresh orders in accordance with law. Vacate stay petition is accordingly closed. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.10.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU, Punjagutta divison Hyderabad 2 The Assistant Commissioner (CT) (Audit-V) Central Audit Unit, O/o. The Commissioner of Commercial Taxes, Nampally, Hyderabad 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{TRK}