ORDER :

U. Durga Prasad Rao, J.

Petitioner seeks writ of mandamus declaring the action of respondents in directing the petitioner’s school to obtain dealer registration under Andhra Pradesh Value Added Tax (AP VAT) Act, 2005 and their action in assessing the petitioner’s school under the said Act for the period 01.04.2005 to 31.12.2005 vide order dated 08.03.2006 is arbitrary, illegal and violative of Articles 14, 19, 21A and 265 of the Constitution of India and to set aside the same and pass such other orders.

2. Petitioner’s case succinctly is thus :

(a) Petitioner is Bharatiya Vidya Bhavan’s Residential Public School located at Vidyashram, Pedatadepalli (PO), West Godavari District. The Bharatiya Vidya Bhavan is a public trust registered under Bombay Public Trust Act bearing Registration No.F-358 (Bom). The petitioner’s school was established in the year 1983 with an object to provide education on non-profit basis. It was established by the Philanthropists for development of society. The petitioner’s school is run on non-profit basis. The school offers courses from LKG to 10th standard as is recognized by Central Board of Secondary Education (CBSE), New Delhi. As on the date of writ