WP/5812/2025 of M/s. Mercury Agencies, Vs THE DEPUTY COMMERCIAL TAX OFFICER

APHC010110332025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5812/2025 Between: M/s. Mercury Agencies, ...PETITIONER AND The Deputy Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who was involved in the business of selling cables and P.V.C. Junction Boxes had been assessed to tax, for the assessment year 2015-2016, by the Commercial Tax Officer, Suryabagh Circle, Visakhapatnam – 3rd respondent, by proceedings, dated 25.10.2019. In this assessment order, the sale of goods by the petitioner was taxed @ 5%, in relation to sales of goods, which have been treated as transit sales, which are covered by ‘E1’ Forms but not covered by ‘C’ Forms. 2 RRR,J & TCDS,J W.P.No.5812 of 2025 2. The Deputy Commissioner (C.T.), Visakhapatnam, by an order, dated 21.03.2023, had revised the