9911796707
TMI Blog2007 (7) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... --The assessment made under the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (for short, "the Act") has been challenged in this writ petition on the ground that the assessment has been made on the strength of G.O. Ms. No. 955, Revenue (CT II), dated May 11, 2005, which is ultra vires section 3 of the Act itself. Section 3(1)(c) of the Act reads as under: "The ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner submits that in terms of entry 90 of Schedule IV of the Andhra Pradesh Value Added Tax Act, all kinds of packing material including hessian cloth and jute twine carry tax at four per cent. Therefore, if entry 90 of the Schedule IV of the A.P. Value Added Tax Act and section 3(1)(c) of the Act are read together, the Government had no power to issue the impugned notification b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 955. Since G.O. Ms. No. 955, dated May 11, 2005 is violative and ultra vires of section 3(1)(c) of the Act, we are clear in our mind that this notification has to be construed as illegal as far as HDPE/PP woven fabrics and sacks are concerned. Consequently, the order of assessment dated December 26, 2005, passed by the second respondent on the basis of G.O. Ms. No. 955, dated May 11, 2005 is li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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