APHC010434692010 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE THIRTIETH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10703/2010 Between:

1. M /S. DURGA TRADERS, GUNTUR DIST., GENERAL MERCHANT &

COMMISSION AGENTS RAILPET, ANNAPOORNA BUILDING DUGGIRALA - 522 330, GUNTUR DISTRICT REP. BY ITS PROPRITRIX ...PETITIONER AND

1. T HE COMMERCIAL TAX OFFICER GUTNUR DIST 2 OTHRS, GNAHI CHOWK, TENALI, GUNTUR DISTRICT

2. C OMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX OPP: GNDHIBHAVAN NAMPALLY HYDERBAD

3. T HE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE ( CT-II ) DEPARTMENT A.P. SECRETARIT, HYDERABAD ...RESPONDENT(S):

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 toissue writ of Mandamus or any other appropriate writ or order or directions declaring :- (a) the action of the 1st respondent in passing assessment proceedings for the year 2003-04 under Central Sales Tax Act dated 26.11.2007 on a turnover of Rs. 20,21,847/- levying tax at 10 % without following G.O.ms.no. 296 dated: 09.04.1999 as arbitrary, contrary to law and in violation of principles of natural justice and rule of law; (b) to declare that the actionm of the 1st respondent in levyiung Central Sales Tax on interstate transaction of Turneric when the tax is levied and collected on such goods under the provisions of the A.P.General Sales Tax Act is contrary to G.O.ms.no. 296, dated 09.04.1999 and consequently direct the 1st respondent toconsider the turnover of Rs.20,21,847/- pursuant to the G.O.ms.no. 296 dated: 09.04.1999. (c) to declare the circular issued bythe 2nd respodnent, dated 06.03.2006 in CCT's Ref.AII(2)/96/2006 is contrary to Section 8(5) of the CST Act read with G.O.Ms.no. 296 dated: 09.04.1999 as well as under the A.P.General Sales Tax Act and pass IA NO: 1 OF 2010(WPMP 13703 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 grant stay of collection of disputed tax of Rs. 2,02,185/- for the Assessment year 2004-05 under the CST Act, pending disposal of the above writ petition as otherwise the petitioner will be put to severe loss and hardship.

Counsel for the Petitioner:

1. SHAIK JEELANI BASHA Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.

2. The issue raised in the present Writ Petition is whether the purchase turnover of Turmeric is exempt from tax by virtue of G.O.Ms.No.296, dated 09.04.1999 or not. A Division Bench of this Court, by an Order dated 09.02.2026, in W.P.No.7053 of 2010, had considered this issue and had held that G.O.Ms.No.296 will be available, for claiming exemption from tax, even if certain turnovers are treated as sales and would attract tax at the highest rate.

3. Following the above said Judgment, this Writ Petition is allowed granting the prayers sought in the Writ Petition. There shall be no order as to costs.

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

________________________

R. RAGHUNANDAN RAO, J _________________

T.C.D. SEKHAR, J Date:- 30.03.2026 BSM THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10703 of 2010 Date:-30.03.2026 BSM