IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION Nos.6707 of 2008 & 2991 of 2012 DATE OF ORDER: 20.02.2026 Between:

M/s. Lanco Hills Technology Part Pvt. Ltd.

…Petitioner AND State of Andhra Pradesh, Rep. by its Secretary Revenue, Secretariat, Hyderabad and others.

…Respondents

COMMON ORDER:

(per the Hon’ble Sri Justice P. Sam Koshy)

Since the issue in the instant Writ Petitions is one and the same, and the parties thereto are also same, they are heard together and are decided by this Common Order.

2. Writ Petition No.6707 of 2008 is filed seeking the following relief/s, viz., “.........to issue an appropriate writ, order or direction, more particularly in the nature of Writ of Mandamus, declaring the Assessment order of 2nd Respondent in CCT’s Enft.AC.III/Case No.40/2007-08 dt. 23-2-2008 as illegal arbitrary and set aside the same or in the alternative declare Section 4(7)(d) to the extent it authorizes the levy of VAT on amount received prior to execution of sale deed as ultra vires Entry 54 of List II of the 7th Schedule to the Constitution and strike down the same and pass su