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2014 (12) TMI 1346 - HC - VAT and Sales TaxMaintainability of petition - failure to fulfill the requirement of pre-deposit - second proviso to Section 31 of the A.P. VAT Act - HELD THAT:- As has been held by this Court, in its order in M/s. MBS Impex Pvt. Ltd Judgment [2014 (10) TMI 1006 - ANDHRA PRADESH HIGH COURT], the power available to the Supreme Court under Article 142 of the Constitution of India is not available to the High Court and, in the light of the Division bench Judgment in Ankamma Trading Company [2011 (2) TMI 1254 - ANDHRA PRADESH HIGH COURT], this Court would not be justified in passing any order contrary thereto. Petition dismissed.
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