THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P. No.18056 of 2009 09-09-2009 BETWEEN; M/s Unity Constructions Private Limited, rep. by its Mg.Director ...Petitioner vs. The Joint Commissioner (CT)Legal, Hyderabad and two others ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.18056 OF 2009 ORAL ORDER: (Per GR,J) The 1st respondent’s order dated 21-07-2009 declining grant of stay fo collection of disputed tax pending an appeal before the Appellate Deput Commissioner against an order of assessment dated 26-03-2007 in respect o the assessment year 2003-04 under the APGST Act, is assailed herein. The liability to tax of bitumen purchased from another State an incorporated in works contract within the State, despite levy and collection o CST Act treating the initial transaction as an inter-State sale, is the substantia issue before the appellate authority. The petitioner is seen to have an arguab case in the appeal. In the circumstances, the writ petition is disposed of after hearing th learned Special Standing Counsel for Commercial Taxes granting stay o recovery of the disputed tax pending appeal before the Appellate Deput Commissioner, on condition that the petitioner deposits 50% of the disputed ta after taking credit for the amount if any, already deposited, within a period o four(4) weeks from the date of receipt of a copy of this Order. No order as t costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 9th SEPTEMBER 2009. TSNR