APHC010509782007 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 138/2007 Between: 1. M/S. SRI SATYANARAYANA RAW VEMULAPALLI,, VEMULAPALLI, E.G.DISTRICT. REP. BY ITS MANAGING PARTNER, CHERLA AMANNA, S/O. SATYANARAYANA REDDY, 50 YEAS. ...PETITIONER AND 1. THE SECRETARY SALES TAX APPELLATE TRIBUNAL AND 2 OTHERS, ADDITIONAL BENCH AT VISAKHAPATNAM. VISAKHAPATNAM, VISAKHAPATNAM DISTRICT. 2. THE COMMERCIAL TAX OFFICER, MANDAPETA CIRCLE, EAST GODAVARI DISTRICT. 3. THE APPELLATE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, VISAKHAPATNAM, VISAKHAPATNAM DISTRICT. ...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 toissue an appropirate writ, order or direction particuarlly in the natureof writ of certiorari after calling for the relevant and connected records relating to the impugned order dt. 14.12.2006 in T.M.P.No.53 of 2006 in T.A. No.144 of 2004, and Batch of other appeals by holding the impugned order as illegal, Section 21 of the A.P. General Sales TAx Act, 1957 and also in contravention of the Judgment o the Hon'ble Supreme Court in 145 STC 176 2 RRR,J & TCDS,J W.P.No.138 of 2007 in the case of the State of Karnataka v. Azad Coach builders Pvt Ltd., involving reconsideration of the interpreatationof section 5(3) of Central Sales Tax Act and the connected e4arlier Judgements of the Hon'ble Supreme Court and as also being violative of Article 141 of the Constitutionof India and consequently direct the Hon'ble Sales Tax Appellate Tribunal, A.P. Additional Bench at Visakhapatnam to defer hearing and disposal of the Petitioners Tribunal appeal in T.A. Nos. 144 of 2004 and other connected Batch of appeals pening disposal of the reference by the Larger Bench of the supreme Court as directed /held in 145 STC 176and grant such other relief or reliefs as this Hon'ble Court may deem fit andproper in the circumstances of the case. IA NO: 1 OF 2007(WPMP 164 OF 2007 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 suspend the operationof the order of the 1st respondent Tribunal dt. 14.12.2006 in T.M.P.No.53/2006 in T.A. No.144/2004 and Batch and also direct the ribunal to defer hearing and disposal of the appeals pending disposalof the W.P. and to pass. Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.138 of 2007 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) It is represented that the matter has become infructuous. Accordingly, this Writ Petition is dismissed as infructuous. 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:23.02.2026 KPV 4 RRR,J & TCDS,J W.P.No.138 of 2007 73 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.138 of 2007 (per Hon’ble Sri Justice R. Raghunandan Rao) 23.02.2026 KPV