APHC010090442010 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6740/2010 Between:

1. M /S.CITY TEX PVT LTD, VIJAYAWADA,KRISHNA DISTRICT,REP.BY ITS MANAGING DIRECTOR M.SURENDRA BABU, S/O.VENKAIAH,AGED ABOUT 50 YEARS ...PETITIONER AND

1. C OMMERCIAL TAX OFFICER AUTO NAGAR VIJAYAWADA KRISHNA DIST, Krishna District ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue a writ of mandamus or any other appropriate writ or order or direction declaring that the cotton terry toweling fabric dealt by the petitioner will fall under Entry 45 of the I Schedule of the APVAT Act and consequently set aside the impugned order passed by the respondent dated 24.2.2010 for the tax period 2005-06 under the CST Act as illegal,arbitrary, and contrary to the provisions of the APVAT Act and pass IA NO: 1 OF 2010(WPMP 8702 OF 2010 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to expedite the hearing of the above writ petition by fixing a date in the interest of justice and equity and pass Counsel for the Petitioner:

1. VENKATRAM REDDY MANTUR Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX The Court made the following Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner herein has filed the present Writ Petition seeking a declaration that the Cotton Terry Toweling Fabric, manufactured and dealt by the petitioner would fall under Entry 45 of the Schedule-1 of APVAT Act and for a further direction to set aside the order, dated 24.02.2010, issued by the respondent, under the CST Act, for the tax period 2005-2006.

2. The contention of the petitioner is that the petitioner only manufactures Terry Toweling Fabric and does not manufacture towels. The petitioner contends that he sells the fabric from which his purchasers created towels and as such, he would be entitled for the benefit of Entry 45 of the Schedule-I of the APVAT Act.

3. A similar issue had been raised by the petitioner, for the assessment year 2006-2007, by way of W.P.No.21875 of 2011. This contention was rejected by a Division Bench of the erstwhile High Court of Andhra Pradesh on the ground that the C.T.O, Autonagar Circle, Vijayawada had inspected the petitioner’s machinery and found that the petitioner was actually producing Terry Towels.

4. In that view of the matter, this Writ Petition is dismissed following the aforesaid judgment of the Division Bench of the erstwhile High Court of Andhra Pradesh. There shall be no order as to costs.

As a sequel, pending miscellaneous petitions, if any, shall stand closed.

There shall be no order as to costs.

___________________________

R. RAGHUNANDAN RAO, J ____________________

T.C.D. SEKHAR, J RJS THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO &

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 6740 of 2010 (per Hon’ble Sri Justice R.Raghunandan Rao)

02.02.2026 RJS