IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 4987 of 2008 Between: M/s. Sri Raghavendra & Company, Stone Merchant, 12-1-614/50/A, Asif Nagar, Hyderabad, Rep. by Mr. G. Satyanarayana, Legal, Representative of the Proprietor, Late G. Pandurangam. ..... PETITIONER AND The Commercial Tax Officer, Mehdipatnam Circle, Hyderabad. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue an appropriate Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of respondent in passing the impugned assessment order dated 24-01- 2008 in Form VAT 305 for the tax period 2005-2006 on best judgment basis on mere presumptions and surmises and application of higher rate of tax on the disputed turnover of Napa Slabs i.e., @ 12.5% though the rate of tax is 4% under Entry 42 of Schedule V of APVAT Act, 2005 as illegal, arbitrary, high handed without authority of law and jurisdiction in violation of principles of natural justice and set aside the same and declare the Napa Slabs (Tandur Stores) are taxable only @ 4% under Entry 42 of Schedule V of APVAT Act, 2005. Counsel for the Petitioner: Mr.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER ( per Hon’ble Sri Justice B.Prakash Rao): Learned counsel appearing for the petitioner submits that having regard to the alternative remedy available under Section 30(1) of the A.P.Value Added Tax Act, 2005 he may be permitted to withdraw the Writ Petition with a liberty to file an appeal. Accordingly, Writ Petition is dismissed as withdrawn with a liberty to file an appeal within two weeks from today. _____________________ B.PRAKASH RAO, J _____________________ C.Y.SOMAYAJULU,J 27th March, 2008 Note: Furnish C.C. of the order within three days. B/o Tsy To 1. The Commercial Tax Officer, Mehdipatnam Circle, Hyderabad. 2 2CCs to 3 2CD copies Form-NIC-OGS/WP{SPJS}