Ramesh Ranganathan

The assessment order passed by the first respondent on June 23, 2011 is under challenge in this writ petition. The petitioner, a registered dealer and an assessee on the rolls of the second respondent, deals in orthopedic splints and fracture appliances. It shifted its factory in Gurgaon, Haryana to Hyderabad in the year 2007. It is the petitioner's case that the goods manufactured and sold by them are covered under HSN Code 9021.10.00 and are exempt from levy of tax under the Andhra Pradesh Value Added Tax Act, 2005 (the VAT Act); M/s. Dhanvanthri Surgicals, the petitioner's distributor, had filed an application under section 67 of the VAT Act seeking clarification regarding their liability to pay VAT in respect of the products manufactured and sold by the petitioner; the Advance Ruling Authority had examined the brochures, sales invoices and tax invoices of M/s. Dhanvanthri Surgicals and had clarified that the orthopedic splints and fracture appliances covered under HSN Code 9021.10.00 fall under entry 2 of the First Schedule and were, therefore, not liable to tax. Despite objections filed by them, wherein they had specifically contended that the goods so