WP/10975/2010 of M/S. MAHINDRA LOGISTICS LTD., SECBAD Vs ASST. COMMISSIONER (CT) LTU, HYD AND 2 OTHRS on 29 January 2026

1. Assistant com.missioner,(cr) LTU, office of Joint commissioner (cr) Begumpet Division, Hydeiabid.

2. state of Andhra Pradesh, re-p, by its Frincipar secretary, Revenue (cr) Department, Government of-Andhra pradesh, Hyderabld. , i ' '

3. Union of lndia, Ministry of Finance, North Block, New Delhi 110 001. '

4. The state of relangana, !ep. by.its Principat secretary; Revenue (cr) Department, Telanlana'seiretdriat, Hydeiabad - - " --- --'-- '- , (81i"-irypleaded as per Court Order dated 03:08-20{5 in tlUPMP.No.5796 of 2015.) .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hrgh .Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of MandatnUS -- i) declaring the Section a(S) of the APVAT Act, 2005 read with Section 2(281 Explanation lV, Taxing transfer of right to use goods without there being a transfer of effective control and possession as deemed sale, as ultra vires Entry 54 of List ll of the Seventh Schedule and in transgression of powers of union under Entry 97 List I of the Seventh Schedule t6o and-Article 14, 19 (1Xg) and 245 of the Constitution of lndia ii) to call for the records on the file of the first respondent relating to the Assessment Order for the year 2008-0g under : it li I I I I il |:

APVAT Act dated 24.04.2010 and quash the same as uitra vires Entry 54 oJ List ll of theSeventhScheduletoandArticlela, 19(1)(g) and245 of theConstitutionof lndia. |.A.NO:1 OF 2010 P. NO: lloll OF 20t01 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 an order of interim stay of all further proceedings of the assessment made vide impugned order dated 24.04.2010 passed by the 1st respondent for the Asst. year 2008-09 under the AP VAT Act including any proceeding for recovery of fax of Rs. 54, 88,7OSL pending disposal of the writ petition. I.A.NO:2 OF 201 . NO: I'O12 OF l0 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 an order of interim stay of the operation of Section 65 (20) (70) (71) (72) ad (730 read with section 65 (105X0) of the Finance Act 1994 as ultravires Entry 54 of List ll of the Seventh Schedule to and Article 14, 19 (1Xg) and 245 of the Constitution of lndia, pending disposal of the above writ petition. I.A.NO:3 OF 2010(WPUP. NO: 1lo13 OF 2010) Petition under Section 151 CPC praying that in ihe circumstances stated in the affidavit filed in support of the petition, the High COurt may be pleased to grant an order of interim stay of the operation of section 4 (8) read with sec.2(28) Explanation lV of the Andhra Pradesh VAT Act, in so far as it provides for levy of VAT on contractor for service of providing four wheeler motor Vehicles on hire without transfer of effective control and possession by the petitioner is concerned, pending disposal of the above writ petition. I.A.NO:1 OF 201l{VWiiP. NO: 2916 0F 20fl1 Between:

1. The Assistant Commissioner (CT) LTU, ffice of Joint Commissioner (CT) Begumpet Division, Hyderabad.

2. State of r\ndhra Pradesh, rep. by its Principal Secretary, Revenue (CT) Department, Government of Andhra Pradesh, Hyderabhd. ....PETITIONERS'RESPONDENTS AND

1. M/9, Mahindra Logistics Limited, (Formerly known as Mahindra and Mahindra Ltd.)."Mahindra Housg'], 1-7-1, Pa/r. Lanb, T.S.R. Complex, Secunderabad, rep. by itsr Authorised Signatory Mr. T.Vasudeva Rao.

2. Union of lndia, Ministry of Finance, North Block, New Dethi 110 oo1. (2ndrespondentisnotneceSSarypartyinthispetition)... , '. ... RESPONDENTS/PETITIONERS. Petition Under Section 151 CPC praying that in the circumstances stated in the, affidavit filed in support of the peiitioh, ifre nigfr Court may be pleased to vacate the interim ordeis granted on's.s:oio in wirvrp No . tiiit "iztiio i, wE counsel for the Petitionerc : sRl BHASKAR REDDY VEMTREDDY l' Counsel for the Respondent Nos.l, 2 & 4: GP FoR coMMERctAL TAX(REVENUE) Counsel for the Respondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF TNDIA The Court made the following ORDER

THE HONOT]RABLE SRI.JUSTICE P.SAM KOSHY AND THE IIONOT]RABLE SRI JUSTICE NARSING RAO NANDIKOI\[DA Datd:29.01.2026 \ Between: IWs.Matrindra Logistics Limited, (formerly lmown as Mahindra&Mahindra Ltd.,) "Mahindra House", I -7 -l,park Lane, TSR Comprlex, Secunderabad. Rep by its Autho izedSignatory Mr.T.Vasudeva Rao \ .Petitioner AND Assistant C:ommissioner (CT) LTU, Office ofJoint Commissioner (CT), Begumpet Division, Hyderabad and others. Respondents ORDER: (p,,er Hon'ble Srt Justice p.Sam Koshy) Theft) was no representation on behalf of the petitioner, when the matter was taken up on the last occasion. The earlier counsel sub,mits that the petitioner had already taken Noc and also brief from their office. 2- Today also, inspite of repeated calls, there is no representation on behalf of the petitioner. Accordingly, we are left with no option, but to dismiss the writ petition for want of prosecution.

3. The writ petitior is, apcordingly, dismissed for want of prosecution. consequentry, misceflaneous pedtions pending, if any, sha[ //TRUE COPYII ASSISTANT SWAMV, OFFICER To 1- Two ccs to Gp FoR coMMERcTAL _TAx (REVENUE), High court for the ^ State of Telangana at Hyderrojo. ro-uii r \! rE v Lr z- one cc to sRl BTIAsKAR-nEDDv'V_EriineDDy, Advocate topucr

3. one cc to sRr N BHUiAnbA RAb, oEHuil"s'olrcron .ENERAL oF

- !_NDl4,Advocate (opuci v rv' sLr v I I \)L'r

4. Two CD Copies SA BS dl--

a e HIGH COURT DATED i29l01l2026 CFIII=l-il No.10975 of 201 DISMISSING THE W.P FOR NON PROSECUTION @ ( H '\Io D 'nE.

o (J 202fi B ti

* * I WITHOUT COSTS.