IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF JUNE TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 10800 of 2009 Between: M/s. ITC Limited, Sarapaka, Rep. by its Executive Vice President (Manufacturing), Mr. Sanjay Singh, S/o. Sathyendra Kumar Singh, aged about 53 Years, KHAMMAM DISTRICT ..... PETITIONER AND 1 The Deputy Commissioner of Commercial Taxes, Warangal Division, Warangal. 2 The Commissioner of Industries, Government of Andhra Pradesh, HYDERABAD. 3 The Assistant Commissioner of Commercial Taxes, LTU, Warangal Division, Warangal. .....RESPONDENT(S) 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 particularly in the nature of Writ of Mandamus declaring then impugned proceedings of revision vide Annexure P1 dated 23-04-2009 in R.R.NO. A8/13/208 issued by the Deputy Commissioner (CT), Warangal Division, Warangal revising the orders of assessments for 2004-05 under APGST Act, 1957 and CST Act 1956 vitiating the Eligibility Certificate issued to the Petitioner redefining and refixing the entire base turnover as the only taxable turnover resulting in exclusion of export sale turnover embedded in the base turnover and levy of tax thereon as illegal, without jurisdiction, without authority of law and contrary to G.O.Ms.No. 108, Industries, Commercial (IP) Department, dated 22-05-1996 and the Final Eligibility Certificate dated 16-01-2004 in File No. 10/3/8/2442/2442 and in conflict with the Judgments of the Hon'ble Supreme Court in 142 STC P.76 (2008) 1 SCC 275 and 33 APSTJ P.50 and consequentially quash the consequential proceedings dated 30-04-2009 in Rc.No. 4/1516/2008 issued by the 3rd Respondent and grant such other relief or reliefs as are deemed to be fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for Respondent Nos.1 to 3: Sri K. Raji Reddy, Special Standing Counsel for Commercial Tax Counsel for Respondent No. 2: Government Pleader for Industries and Commerce The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Being aggrieved by an order dated 23-04-2009 passed by the Deputy Commissioner (CT), Warangal, this petition has been filed. The impugned order has been passed upon revising assessment order dated 25-03-2008 passed by the Assistant Commissioner (CT) INTI & LTU, Warangal. 2. We have heard the learned advocate for the petitioner. 3. We find that certain disputed questions of fact are involved in the petition. Moreover, the impugned order can also be challenged before the Appellate Tribunal under the provisions of Section 33 of the Andhra Pradesh Value Added Tax Act, 2005. 4. In the circumstances, as equally efficacious alternative statutory remedy is available to the petitioner, we do not think it proper to entertain the petition and, therefore, we reject the petition so as to enable the petitioner to challenge validity of the impugned order before the appellate authority. The petition is, therefore, rejected. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 3rd June, 2009 ks