IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos : 20763, 20764 and 26874 of 2007 W.P.No.20763 of 2007 Between: M/s. Pennar Industries Ltd., Regd Office: 1-10-75/1/1-6, III Floor, Saptagiri towers, S.P. Road, Begumpet, Hyderabad, a Company, rep. by its Executive Director, Sri Ch. Anantha Reddy. ..... PETITIONER AND 1 The State of Andhra Pradesh, rep.by the Principal Secretary, Revenue Department, Government of Andhra Pradesh, Secretariat Buildings, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, I Floor, Commercial Taxes, Building, MJ Road, Nampally, Hyderabad. 3 The Commercial Tax Officer, basheerbagh, Circle, I Floor, Old Kakatiya Hotel Building, Nampally Station Road, 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 an appropriate Writ, order or Direction more particularly in the nature of Mandamus declaring the A.P.Tax on Entry of Goods into Local Areas Act, 2001 (Act No. 39 of 2001) as unconstitutional, illegal and violative of Article 301 read with Article 304 (a) and (b) of the Constitution of India besides being unjustified in the facts and circumstances of the case and consequently set a side the Assessment order passed by the Third Respondent in Rc. No. 28510135751 dated 19-09-2007 for the Assessment Year 2007-2008 (up to 30-06-2007 levying Entry Tax onthe"C9 Petroleum" Purchased by the petitioner from other state. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3: Spl.SC FOR COMMERCIAL TAX WRIT PETITION NO : 20764 of 2008 Between: M/s. Pennar Industries Ltd., Regd Office: 1-10-75/1/1-6, III Floor, Saptagiri towers, S.P. Road, Begumpet, Hyderabad, a Company, rep. by its Executive Director, Sri Ch. Anantha Reddy. ..... PETITIONER AND 1 The State of Andhra Pradesh, rep.by the Principal Secretary, Revenue Department, Government of Andhra Pradesh, Secretariat Buildings, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, I Floor, Commercial Taxes, Building, MJ Road, Nampally, Hyderabad. 3 The Commercial Tax Officer, basheerbagh, Circle, I Floor, Old Kakatiya Hotel Building,Nampally Station Road, 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 an appropriate Writ, order or Direction more particularly in the nature of Mandamus declaring the A.P.Tax on Entry of Goods into Local Areas Act, 2001 (Act No. 39 of 2001) as unconstitutional, illegal and violative of Article 301 read with Article 304 (a) and (b) of the Constitution of India besides being unjustified in the facts and circumstances of the case and consequently set a side the Assessment order passed by the Third Respondent in Rc. No. 28510135751 dated 19-09-2007 for the Assessment Year 2005-2006 levying Entry Tax on the"C9 Petroleum" Purchased by the petitioner from other state. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3: Spl.SC FOR COMMERCIAL TAX WRIT PETITION NO : 26874 of 2007 Between: M/s. G. Bala Venkata Subbaiah, 8-441A, Sivaji Street, Proddatur, Kadapa District, A.P., rep by its Proprietor G. Balavenkata Subbaiah. ..... PETITIONER AND 1 The State of Andhra Pradesh rep by its Principal Secretary, Revenue Department, Government of Andhra Pradesh, Secretariat Buildings, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, First Floor, Commercial Taxes Building M.J. Road, nampaly Hyderabad. 3 The Commercial Tax Officer-II, Proddatur, Vasantapet Street, Proddatur, Kadapa District. .....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 an appropriate Writ, order or direction more particularly in the nature of Mandamus declaring the A.P. Tax on Entry of Goods into Local Areas Act, 2001(Act no 39 of 2001) as unconstitutional, illegal and violative of Article 301 read with Article 304(a and (b) of the Constitution of India besides being unjustified in the facts and circumstances of the case and consequently set a side the impugned Notice dated 29-11-2007 issued by the third Respondent levying Entry Tax on the "Hydraulic Excavator" purchased by the petitioner from other state. Counsel for the Petitioner:MR.G.NARENDRA CHETTY Counsel for the Respondent Nos1 to 3.: Spl.SC FOR COMMERCIAL TAX The Court made the following : COMMON ORDER ( Per BPR,J): Heard Sri G.Narendra Chetty, learned counsel for the petitioners and Sri K. Raji Reddi, Special Standing Counsel for Commercial Tax, and at their request, all these matters are taken up together for disposal as common question is involved. These writ petitions are filed seeking a writ of mandamus to declare Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (Act 39 of 2001), as unconstitutional, arbitrary and violative of Articles 301 read with 304 (a) and (b) of the Constitution of India. When the matter is taken up for hearing, it is submitted by the learned Counsel on either side that the subject matter of this writ petition is squarely covered by the judgment of this Court in SREE RAYALASEEMA ALKALIES & ALLIED CHEMICALS LIMITED, HYDERABAD v. STATE OF ANDHRA PRADESH[1], wherein the Division Bench of this Court has struck down the very provision. Following the said judgment, all the Writ Petitions are allowed. No costs. _________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 24.04.2008. sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. 2CD copies Form-NIC-OGS/WP{TRT} [1] APSTJ 2008 page 1