(1.) In these writ petitions, the question which arises for consideration is whether the provisions relating to Clarification and Advance Rulings contained in Section 67 of the A.P. VAT Act, 2005 would automatically apply to assessments made under the Central Sales Tax Act, 1956, inasmuch as Section 9 of the latter Act applies the machinery provisions of the former Act to assessments, levy and collection of tax under the latter Act. Heard Sri S.R.R. Viswanath, learned counsel for the petitioner at the stage of admission and Sri B. Venkatadri, learned Special Government Pleader for Commercial Taxes.
(2.) Both writ petitions are filed by the same petitioner, a company registered under the Companies Act, 1956. It is also registered as a dealer under the A.P. Value Added Tax, 2005 and the Central Sales Tax Act, 1956. It is engaged in the manufacture of eco-friendly organic fertilizers for the benefit of various agricultural crops besides feed supplements, organic acids, chelated minerals/mineral mixtures for poultry and veterinary segments and has technical collaboration with Council for Scientific and Industrial Research, Department of Bio-technology, Government of India, etc.
(3.) The petitioner believed that 17 of its products fall under entry 26 of the Ist Schedule to the A.P. VAT Act, 2005 (for short "VAT Act") and hence exempt from tax.