IDEA CELLULAR LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Heard Mr. Narendra Dave, learned counsel for the petitioner and Mr. K.Bhaskar Reddy, learned Government Pleader for Commercial Tax appearing for the respondents.

(2.) The instant Writ Petition has been filed seeking the following reliefs:

(3.) Primarily the challenge was to the re-assessment order dtd. 10/3/2004 issued by respondent No.2. In the course of re-assessment, the authority concerned had ordered that the prepaid starter packs and prepaid recharge coupons, so also the activation fee and SIM replacement fee would be amenable to the sales tax under the Andhra Pradesh General Sales Tax Act, 1957.