HON’BLE SRI JUSTICE V. ESWARAIAH AND HON’BLE SRI JUSTICE NOUSHAD ALI W.P.No.10931 OF 2010 ORDER: (Per Hon’ble Sri Justice V. Eswaraiah) The petitioner is a registered dealer under the provisions of A.P. Value Added Tax Act, 2005, and Central Sales Tax Act, 1956. The first respondent-Assistant Commissioner (CT), passed the assessment order in Form VAT 305 dated 31.12.2009 for the assessment year 2007-08 treating the raw materials/inputs on the plants in both Fatty Acid division and Power Division for the total turnover as a whole including turn over in power division and restricted ITC to taxable sales. Aggrieved by the said order, the petitioner filed an appeal before the second respondent/Appellate Deputy Commissioner. Pending disposal of the appeal, the writ petitioner paid 12.5% of the disputed tax and for the balance mount demanded he filed an application before the second respondent seeking stay of collection. But, the stay application was dismissed by order dated 17.03.2010, against which, the petitioner filed a revision before the third respondent-Joint Commissioner on 23.06.2010, which was also rejected by the impugned order dated 13.04.2010. Admittedly, the appeal is pending before the second respondent against the orders dated 31.12.2009. Having regard to the facts and circumstances of the case, the writ petition is disposed of granting stay of collection of the disputed tax of Rs.6,43,893/-, subject to the petitioner paying half of the disputed tax before the second respondent, after giving credit to 12.5% of the tax already paid, within a period of six weeks from today, pending disposal of the appeal before the second respondent. There shall be no order as to costs. _______________ V. ESWARAIAH, J ______________ NOUSHAD ALI, J Date: 05-05-2010 vv / sur