IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTEENTH 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. 1661 OF 2008 IN W.P.M.P. NO. 10393 OF 2008 AND WRIT PETITION NO : 7898 of 2008 Between: M/s. Balaji Agencies & Industries, Autonagar, Nellore. Rep. by its Managing Partner, Mr. A. Ravindranath. ..... PETITIONER AND 1 The Commercial Tax Officer No.II, Nellore. 2 The Appellate Deputy Commissioner (CT), Guntur. .....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 or order or direction, more particularly one in the nature of writ of Mandamus or any other appropriate writ declaring the action of the respondents in levying tax on warranty claims with retrospective effect following the decision of Hon'ble Apex Court reported in 136 STC 515, as arbitrary, contrary to the provisions of the APGST Act, in view of G.O.Ms.No.144, dt. 09.02.2008 passed by the Government of A.P., and set aside the proceedings of the first appellate authority as well as the 1st respondent herein vide proceedings dt. 28.11.2007 and 31.01.2007 respectively and set aside the same as null and void and consequently grant stay of collection of disputed demand of Rs.1,01,226/- for the assessment year 2003-04 and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA 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 above 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 Revenue (CT-II) department dated 9.2.2008 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. The Vacate Miscellaneous Petition is accordingly closed. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 18, 2008 MAS. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}