Separation of powers bars mandamus compelling extension of a sales tax exemption notification to new beneficiaries.

A writ court cannot compel the State Government to extend a sales tax exemption notification to additional classes of persons where the exemption was issued under statutory and policy-making powers. A mandamus requiring the executive to make or extend a rule, notification or exemption in a particular manner would trench on executive discretion and violate separation of powers. On that basis, the requested relief to extend the benefit of the exemption to farmers and merchants was held not maintainable, and the writ petition failed.

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Issues: Whether the Court could direct the State Government to extend the benefit of the sales tax exemption granted under G.O. Ms. No. 742 dated 20 October 1999 to farmers and merchants.

Analysis: The exemption notification was issued by the Government in exercise of power under section 9 of the Andhra Pradesh General Sales Tax Act, 1957. The relief sought required the Court to compel the executive to exercise its statutory and policy-making power in a particular manner. Such a direction would trench upon executive discretion and offend the doctrine of separation of powers. The settled position is that the Court cannot require the Government to make or extend a rule, notification, or exemption in a specified way.

Conclusion: The requested mandamus was not maintainable and the writ petition failed.

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