THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PETITION No. 14164 of 2011. ORDER: (Per V.Eswaraiah, J) The petitioner is a registered dealer on the rolls of the second respondent under the Andhra Pradesh Value Added Tax Act. For the assessment year 2004-2005, the assessment was completed by the 2nd respondent vide proceedings dt. 20.3.2008 and brought to refund due to the petitioner to a tune of Rs. 3,01,161/-. Therefore, the petitioner filed an appeal before the 1st Appellate Authority against the said assessment proceedings on a turnover of Rs. 9,91,665/- relating to steel purchase within the State as the same cannot be levied tax, since it was a declared goods not liable to tax at more than one stage. The 1st Appellate Authority allowed the appeal by the order dt. 29.5.2008. Thereafter, the Deputy Commissioner (CT), Abids Division, Hyderabad suo motu entertained revision proposing to disallow the exemption allowed of Rs. 1,73,36,647/- and the petitioner filed objections for the same. However, the revisional authority without considering the objections, confirmed the revision proceedings dt. 31.8.2009. Against the revisional order, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Hyderabad and the same was numbered as T.A.No. 199 of 2010. Pending the appeal before the Tribunal, the petitioner also moved an application before the 1st respondent seeking stay of collection of balance of disputed tax of Rs. 8,36,513/- as against the disputed tax of Rs. 14,10,932/-. But the 1st respondent rejected the stay petition. As the appeal is admitted and pending before the Sale Tax Appellate Tribunal, Hyderabad vide T.A.No. 199 of 2010 and having regard to the facts and circumstances of the case, we are inclined to grant stay of collection of balance of disputed tax, subject to the condition of the petitioner paying 50% of the balance of disputed tax within four weeks from today. The tax if any paid by the petitioner shall be taken into account. The writ petition is accordingly disposed of. There shall be no order as to costs. _____________________ B.PRAKASH RAO, J _____________________ V.ESWARAIAH, J 18.5.2011. rkk.vgb/krb. THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PETITION No. 14164 of 2011. Dt. 18.5.2011.