THE HON'BLE Mr. JUSTICE B. SUDERSHAN REDDY And THE HON'BLE Mr. JUSTICE S. ANANDA REDDY W.P. No.20249 of 2005 DATE: 14-09-2005 Between: M/s. Uma Sankar Chemicals, Rep. by its Proprietor, Atmakuri Venkata Guravaiah, S/o. Gurubrahma Gupta, aged about 52 years, Piduguralla. .. Petitioner AND The Deputy Commissioner of Commercial Taxes, Division – II, Guntur & another .. Respondents THE HON'BLE Mr. JUSTICE B. SUDERSHAN REDDY AND THE HON'BLE Mr. JUSTICE S. ANANDA REDDY W.P. No.20249 of 2005 ORDER: (Per Hon’ble Mr. Justice B. Sudershan Reddy) Sri M.V.J.K. Kumar, learned counsel for the petitioner, submitted that the subject matter that arises for consideration in this writ petition is squarely covered by the decision rendered by this Court in W.P. No.13970 of 2005, dated 19-08-2005. Following the said judgment, this writ petition is also disposed of with the same observations made thereunder. No order as to costs. ___________________________ B. SUDERSHAN REDDY, J Date:14-09-2005. ___________________________ S. ANANDA REDDY, J PV