Telangana High Court
WP/25718/2006 of M/s. Godavari Pre-stressed Pipes and Structurals (P) Ltd. Vs The Commercial Tax Officer, on 27 December 2006
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBER TWO THOUSAND AND SIX PRESENT THE HON’BLE SRI JUSTICE J.CHELAMESWAR and THE HON’BLE SRI JUSTICE D. APPA RAO W.P.No. 25718 of 2006 Between:- M/s.Godavari
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND SIX
PRESENT
THE HON’BLE SRI JUSTICE J.CHELAMESWARand THE HON’BLE SRI JUSTICE D. APPA RAO
W.P.No. 25718 of 2006
Between:-
M/s.Godavari Pre-stressed Pipes and Structurals (P) Ltd., Hyderabad.
..Petitioner
And
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1. The Commercial Tax Officer,
Santhanagar Circle, Hyderabadand 3 others.and 3 others.
..Respondents
ORDER (Per JC,J) :
This writ petition is filed with a prayer as follows:
“To declare that the amendment made to thedefinition of sale as envisaged in section 2 (g) of theCentral Sales Tax Act, 1956 by way of Finance Act of 2002treating the transactions of deemed sales including theinterstate works contract as reflected in or inserted toArticle 366 of the Constitution of India by way of clause 29-A as prospective but not retrospective for the purpose oflevy of central sales tax on interstate works contract andconsequently to declare the assessment and levy ofcentral sales tax for the assessment year 2002-03 passedby the second respondent herein namely the CommercialTax Officer, Sanathnagar Circle, Hyderabad, on 31-10-2005 as illegal, arbitrary, unfair, improper, without authorityof law and without jurisdiction and unconstitutional oralternately to declare the levy of central sales tax on thedispatch of semi finished to Tamilnadu on stock transferbasis for us in works contract transactions, by the state ofAndhra Pradesh as well as the state of Tamilnadu one asinterstate transaction and another as intrastate saletransaction as illegal, arbitrary, unconstitutional, withoutauthority of law, without jurisdiction being ultravires section6 A of the CST Act, 1956 and consequently direct the stateof Tamilnadu to refund the tax levied on the self sametransaction of works contract in the event of upholding theassessment and levy of tax on the very same transactionsof the works contract as interstate transaction for thepurpose of levy of central sales tax.”
2. In substance, the writ petitioner is challenging theassessment order dated 31-10-2005 made under the Central SalesTax Act after lapse of more than one year. On this ground alone,the writ petition is liable to be rejected as hit by latches. We donot propose to examine the merits of the Writ Petition.
3. Accordingly, the Writ Petition is dismissed at the admission stage. No costs.
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J.CHELAMESWAR,J
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December 27, 2006 D.APPA RAO,J
KVR