Godrej Sara Lee Limited v. The Assistant Commissioner (CT), INT LTU Secunderabad Divison, Hyderabad

Godrej Sara Lee Limited, Door No.10-1/2,3,4,&5 Ground floor Ramanthapur, Hyderabad, rep.by its Power of Attorney Holder Mr.Bhalchandra Shripad Virkar. ..... PETITIONER AND 1 The Assistant Commissioner (CT), INT LTU Secunderabad Divison, Hyderabad. 2 The State of Andhra Pradesh, rep.by its Secretary Revenue Department, AP Secretariat, 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 writ order or direction more particularly in the nature of writ of mandamus declaring that the subject goods are classifiable under item 20 of IV Schedule to the Act and hence, are eligible to tax @ 4% and (ii) interdict the respondents from proceeding to levy or collect sales-tax on the subject goods as residue items under V Schedule to the Act in pursuance of the impugned Notice of Assessment issued by the 1st respondent and pass Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX WRIT PETITION NO : 22884 of 2008 Between: Godrej Sara Lee Limited, Door No. 10-1/2,3, 4 & 5 Ground Floor, Ramanthapur, Hyderabad, Rep by its Power of Attorney Holder, Mr. Bhalchandra Shripad Virkar ..... PETITIONER AND 1 The Assistant Commissioner (CT) INT LTU, Secunderabad Division, Hyderabad. 2 The State of Andhra Pradesh Rep by its Secretary, Revenue Department, A.P. Secretariat, 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 writ, order or direction, more particularly in the nature of Writ of Mandamus, declaring that the subject goods are classifiable under item 20 of IV Schedule to the Act and hence, are eligible to tax @ 4% and (ii) interdict the respondents from proceedings to levey or collect sales-tax on the subject goods are residue items under V Schedule to the Act in pursuance of the impugned Notice of Assessment issued by the 1st respondent and pass Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX WRIT PETITION No. 22885 of 2008 Between: Godrej Sara Lee Limited Door No. 10-1/2,3,4 & 5 Ground Floor Ramanthapur, Hyderabad, Rep. by its Power of Attorney Holder, Mr. Bhalchandra Shripad Virkar ..... PETITIONER AND 1 The Assistant Commissioner (CT) INT LTU, Secunderabad Division, Hyderabad. 2 The State of Andhra Pradesh, Rep. by its Secretary, Revenue Department, A.P. Secretariat, 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 writ order or direction more particularly in the nature of writ of Mandamus declaring that the subject goods are classifiable under item 20 of IV Schedule to the Act and hence are eligible to tax @ 4% and (ii) interdict the respondents from proceeding to levy or collect Sales-tax on the subject goods as residue items under V Schedule to the Act in pursuance of the impugned Notice of Assessment issued by the 1st Respondent and pass Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX WRIT PETITION No.22886 of 2008 Between: Godrej Sara Lee Limited, Door No.10-1/2, 3, 4 & 5 Ground Floor, Ramanthapur, Hyderabad, represented by its Power of Attorney Holder Mr.Bhalchandra Shripad Virkar. ..... PETITIONER AND 1 The Assistant Commissioner (CT) INT LTU, Secunderabad Division, Hyderabad. 2 The State of Andhra Pradesh, rep. by its Secretary, Revenue Department, A.P. Secretariat, 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 writ, order or direction, more particularly in the nature of Writ of Mandamus, declaring that the subject goods are classifiable under item 20 of IV Schedule to the Act and hence, are eligible to tax @4%; and (ii) interdict the respondents from proceeding to levy or collect sales-tax on the subject goods as residue items under V Schedule to the Act in pursuance of the impugned Notice of Assessment issued by the 1st respondent and pass such other order or orders. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NOs.22883, 22884, 22885 AND 22886 OF 2008 C O M M O N O R D E R (Per Sri Justice Goda Raghuram) Sri S.R.Ashok, learned Senior Counsel appearing for the petitioner in this batch of writ petitions, states that these writ petitions are filed for declaration that the subject goods are classifiable under Item 20 of the IV Schedule to the A.P. VAT Act, 2005 and to interdict the respondent from proceeding to levy or collect sales tax as residuary items under V Schedule to the A.P. VAT Act, 2005 in pursuance of the notice of assessment issued by the first respondent; however, before these writ petitions could be taken up for hearing, the first respondent-Assistant Commissioner has passed orders of assessment, and therefore, the proceedings as such in these writ petitions do not survive for adjudication and hence the petitioner desires to withdraw these writ petitions inasmuch as the petitioner has already filed writ petitions challenging the final orders of assessment. In the aforesaid circumstances, the cause in these writ petitions does not survive for adjudication. Accordingly, the writ petitions are dismissed as infructuous. No costs. ------------------------------ GODA RAGHURAM,J -------------------------------- P.V.SANJAY KUMAR,J 25TH NOVEMBER, 2008 PGS THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NOs.22883, 22884, 22885 AND 22886 OF 2008 (Per Sri Justice Goda Raghuram) 25th NOVEMBER, 2008