THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.20716 OF 2008 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.A.V.A.Siva Kartikeya, learned counsel representing Mr.S.Chakrapani, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned counsel appearing for respondents. Perused the record.

2. The present is a Writ Petition which has been filed by the petitioner seeking quashment of assessment order, dated 30.08.2008, passed by the 2^nd respondent under the provisions of the Andhra Pradesh VAT Act (as it then was).

3. The contention of the petitioner primarily is that the petitioners are engaged in business of trading orthopedic or fracture appliances and artificial joints and they are the registered dealer under the Commercial Tax Act.

4. According to the petitioner, the products which the petitioners are trading falls under Entry 2 of the Schedule I of the Andhra Pradesh VAT ACT now the Telangana VAT Act which is termed as “orthopedic or fractures appliances and artificial joints/implants used by handicapped persons”. According to the petitioner the products which they are dealing are exclusively those which are mea