AGARWAL INDUSTRIES LIMITED Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner, an industry manufacturing vanaspathi, an edible oil, has filed this writ petition for a direction to the respondents to provide concession in its favour to pay sales tax arrears with 18 per cent interest thereon, due under the A.P. General Sales Tax Act, 1957, as on 28/02/1991 in 24 monthly equal instalments commencing from 1/11/1992, and the tax due for the period from March 1, 199 1/02/1992, with 18 per cent interest thereon in 36 monthly equal instalments commencing from 1/03/1994 as was given to Tungabhadra Industries Limited, which is also an industry manufacturing vanaspathi, under G.O. Rt. No. 1337, Industries and Commerce (BIFR) Department, dated 21/12/1992. It may be mentioned here that its earlier petition - W.P. No. 17009 of 1992 for the same relief has been disposed of by judgment dated 1/03/1993, with the following direction :

(2.) Accordingly, the petitioner made a detailed representation to the respondents on 5/03/1993. However, the same was rejected under Memo No. 154/IFR/91, dated 6/04/1993. Hence, the present writ petition.

(3.) Sri K. Srinivasa Murthy, learned counsel for the petitioner, submits that the petitioner and Tungabhadra Industries Limited stand on the same footing and by virtue of the preferential treatment given to Tungabhadra Industries Limited, the business of the petitioner is adversely affected. According to him, the action of the respondents under Memo dated 6/04/1993, rejecting the petitioner's request to treat it in the same manner as Tungabhadra Industries Limited offends articles 14 and 301 of the Constitution.