M/S. Padigala Rajeshwar Ginning Industries, v. The Assistant Commissioner (Ct), Ltu,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN And THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY Writ Petition No.17303 of 2008 ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) The subject matter of this writ petition is covered by the order passed by us in K.G.F.Cottons (P) Limited, Bhainsa, Adilabad District and Others vs. The Assistant Commissioner (CT) LTU, Adilabad and others. Sri V.Bhaskar Reddy, learned counsel for the petitioner, would, however, submit that, while the ruling of the Advance Ruling Authority is not binding on the Commissioner under Section 67(4) of the APVAT Act, 2005, the Commissioner has no power to revise the ruling of the Advance Ruling Authority. He would request that this question, raised in the writ petition, be left open. Leaving the said question open, this writ petition is also disposed of in accordance with, and in terms of the judgment in K.G.F.Cottons (P) Limited1.

Miscellaneous Petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

______________________________ RAMESH RANGANATHAN, J __________________________________ M.SATYANARAYANA MURTHY, J 06th November 2015.

JSU THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN And THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY

Writ Petition No.17303 of 2008 Date: 06.11.2015 JSU