APHC010219762006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 14438 & 17989 of 2006 and TAX REVISION CASE No.105 of 2003 WRIT PETITION NO: 14438/2006 Between: 1. M/S.MEHDI TRADING CO.PVT.LTD, VISAKHAPATNAM, REP.BY ITS MANAGING DIRECTOR, MR.MOOSA K.MEHDI ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER KURUPAM MARKET CIRCLE, VISAKHAPATNAM 2. THE CHIEF COMMISSIONER ST, FORMERLY DESIGNATED AS COMMISSIONER OF COMMERCIAL TAXES, A.P, DOOR NO.12-468- 4, KUNCHANAPALLI, GUNTUR DISTRICT, ANDHRA PRADESH- 522501. 3. THE STATE OF ANDHRA PRADESH REVENUE CTII DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. REP. BY ITS PRINCIPAL SECRETARY. RESPONDENTS NO. 2 AND 3 IMPLEADED AS PER COURT ORDER DT 20.02.2024 VIDE I.A.NO.1 OF 2024 IN W.P. 14438 OF 2006 ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue a WRIT OF CERTIORARI calling for the records relating to 2 RRR,J & TCDS,J W.P.No.14438 of 2006 & batch the assessment order Dt. 06.07.2006 and consequential demand in Form B 3, passed by the Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam, the 1st Respondent herein, and quash the same, consequently, to declare that Steel Wire Rope shall be treated as declared goods, covered by the Entry 2xv of the 3rd Schedule to the APGST Act, or Alternatively, to set aside the final assessment order No. Nil 2003 04, Dt. 06.07.2006 Ex. P3, passed by the Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam, the 1st Respondent herein, Consequently, to direct the 1st Respondent to make a de novo assessment by considering the legal position, including the judgement of the Honble APEX Court in the case of M s. Telangana Steel Industries and Others Vs. State of A.P, 93 STC 187, and the orders of the Sales Tax Appellate Tribunal, Visakhapatnam Bench and the Hyderabad Bench, andor To pass IA NO: 1 OF 2006(WPMP 17970 OF 2006 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the Assessment order No.Nil/2003-04 dated 6.7.2006 and the consequential demand in form-B-3 passed by the commercial tax Officer, Kurupam Market circle, Visakhapatnam the Respondent herein and pass IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to permit the petitioner to implead the 2nd and 3rd respondents as parties to the Writ Petition. IA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to consider the amended and substituted prayer with the following reliefs: petitioner may be permitted to amend the prayer made in the Writ Petition in order to submit the alternative stand. Accordingly, the prayer in the Writ Petition may be amended and substituted with the following prayer: to issue a Writ of Certiorari calling for the records relating to the assessment order Dt. 06.07.2006 and consequential demand in Form B-3, passed by the Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam, the Respondent herein, and quash the same. 1. Consequently, to declare that 3 RRR,J & TCDS,J W.P.No.14438 of 2006 & batch ‘Steel Wire Rope’ shall be treated as ‘declared goods’, covered by the Entry 2(xv) of the 3'rd Schedule to the APGST Act, or Alternatively, to set aside the final assessment order No. Nil/2003- 04, Dt. 06.07.2006(Ex. P-3), passed by the Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam, the 1st Respondent herein. Consequently, to direct the 1st Respondent to make a de novo assessment by considering the legal position, including the judgement of the Hon’ble APEX Court in the case of M/s. Telangana Steel Industries and Others Vs. State of A.P, 93 STC 187, and the orders of the Sales Tax Appellate Tribunal, Visakhapatnam Bench and the Hyderabad Bench, and/or to pass Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) 2. SURIBABU S(SPL SC FOR CT AP) 4 RRR,J & TCDS,J W.P.No.14438 of 2006 & batch The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The issue raised in these three (03) cases is whether the iron ropes drawn from iron wire rods are to be treated as free commodities, which would again be exigible to tax, on sale of such iron ropes. This issue is covered by the judgment of the Hon’ble Supreme Court in the case of Telangana Steel Industries & Ors. Vs. State of Andhra Pradesh & Ors. 1, wherein the Hon’ble Supreme Court, had held that, both the goods would have to be treated as the same goods and that, subsequent sale of iron wire ropes, would not be exigible to tax as they are declared goods. 2. In these circumstances, these Writ Petitions and the Tax Revision Case are disposed of, in terms of the judgment of the Hon’ble Supreme Court. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:02.03.2026 KPV 1 1994 Supp (2) SCC 259 5 RRR,J & TCDS,J W.P.No.14438 of 2006 & batch 207 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.14438 & 17989 of 2006 and TAX REVISION CASE No:105 of 2003 (per Hon’ble Sri Justice R. Raghunandan Rao) 02.03.2026 KPV