THE HON’BLE SRI JUSTICE T. VINOD KUMAR And THE HON’BLE SMT. JUSTICE P.SREE SUDHA WRIT PETITION Nos.11204, 11218 and 11224 of 2008 COMMON ORDER: (Per Hon’ble Sri Justice T.Vinod Kumar Heard learned counsel for the petitioner and learned Special Standing Counsel for Commercial Taxes appearing on behalf of respondents, and perused the record.

2. Since, the petitioner in all these Writ Petitions is one and the same and the issue involved is similar, they are being disposed of by this common order.

3. The petitioner by the present Writ Petitions has assailed the action of the 1^st respondent authority in passing the Assessment Orders for the years 2004-05, 2005-06 and 2006-07 under the Andhra Pradesh General Sales Tax Act, 1957 ( for short ‘APGST Act’) and the Andhra Pradesh Value Added Tax Act, 2005 (for short ‘VAT Act’) respectively whereby the receipts towards supply of food to students and sale of application forms are subjected to tax (Sales Tax/VAT) by treating imparting of education and training by the petitioner in the field of Commercial Pilot licence, Air Craft Maintenance Engineering, Engine Overhaul and Avionics Shop as ‘business’ activity under the respective provisions of th