Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a appropriate Writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a Writ of Mandamus: (a) declaring that Section 2(29)(a) and Sub-Clause (iii) of Clause (c) of Section 2 (20) of the Andhra Pradesh Value added Tax Act, 2005 are ultra vires beyond the legislative competence of the State Legislature of the State of Andhra Pradesh under any power available under Article 246 of the Constitution of India, and consequently invalid and unenforceable; (b) to forbear the first Respondent from levying or recovering sales tax on (i) insurance premium incurred by the owner of the motor Vehicle under Chapter-XI of the Motors Vehicles Act, 1988, (ii) life Tax levied on the registered owner of the motor vehicle under Section 4 of the Andhra Pradesh Motor Vehicle Taxation Act, 1963 and (iii) Optional Extended Warrantly charges and (iv) Handling Charges Collected from the owner of the motor vehicle as part of turnover under the Andhra Pradesh Value Added Tax Act, 2005 as done in the proceedings of the First Respondent in form-VAT 305 dated 13-12-2007 (Annexure P-7(a)to P7(c) or any further period, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice.
