J. Chelameswar J.

These two writ petitions raise an identical issue. Therefore, the facts in WP No. 1278 of 2006 are taken as representative facts and the writ petition is filed with the prayer as follows :

"For the reasons stated in the accompanying affidavit it is prayed that this honourable court may pass writ of mandamus or any other appropriate writ, order or direction under article 226 of the Constitution of India, declaring that section 22(3) and (4) of the Andhra Pradesh Value Added Tax Act, 2005 along with rule 18(1) of the Andhra Pradesh Value Added Tax Rules, 2005 and Explanation VI of section 2(28) along with section 2(29)(c)(i)(a) and rule 17(2)(k) are ultra vires and beyond the legislative competence of the State of Andhra Pradesh under serial No. 54, List II of the Seventh Schedule of the Constitution of India, being violative of serial No. 92-A of the Union List and articles 269(1)(g) and 286, and sections 3, 4 and 5 of the Central Sales Tax Act, 1956 besides being ultra vires article 366(29A) and the said provisions being inconsistent with articles 14, 19(1)(g) are inoperative, and the recoveries under the said provisions are violative of articles 265 and