ORDER :

U. Durga Prasad Rao, J.

1. The writ petitioner filed the following 10 writ petitions seeking writ of mandamus declaring the Assessment Orders passed by 3rd respondent on different dates for different tax periods described writ petition wise infra, treating sales of certain equipment as hospital equipment or hospital furniture instead of treating them as medical equipment and levying tax @ 14.5% instead of 5% under Entry 111 of IV schedule to the A.P. Value Added Tax, 2005 (for short, 'the AP VAT Act, 2005') as illegal and consequently pass orders which are deemed fit in the circumstances of the case.

Sl. No. Writ Petition No. Assessment period Date of Assessment Order Tax levied (in Rs.) Equipment Remarks/ Note

1. 13540/2017 01.01.2013 to 31.12.2016 30.03.2017 7,28,501 Hospital beds, OT lights, bedside cabinets

2. 13553/2017 September 2010 To December 2012 30.03.2015 13,49,719 -do-

3. 15238/2017 2010-11 31.03.2015 4,29,958 -do-

4. 15244/2017 2009-10 28.03.2014 2,71,537 -do-

5. 15580/2017 2012-13 31.03.2016 2,15,422 -do-

6. 17410/2017 2011-12 09.10.2015 3,04,665 -do-

7. 35385/2017 01.08.2006 to 30.09.2008 27.12.2008 10,44,917 -do- Assessment order was challenged in appeal which