THE HON'BLE SMT. JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :8567 of 2010 ORAL ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition has been filed by the petitioners questioning the action of the respondents in passing the assessment order dated 2.3.2010 in Form 305 for the year 2006-07 under the C.S.T. act. The petitioner, which is a limited company incorporated under the provisions of the Companies Act, is carrying on business in the purchase and sale of iron. It is an assessee on the rolls of the 1st respondent. While so, the first respondent issued a notice dated 18.8.2009 proposing to levy tax on a turnover of Rs.201,76,54,218/- on the ground that the petitioner failed to report the said turn over in the returns. The petitioner submitted his objections to the said notice on 10.9.2009 bringing to the notice of the respondent that this turnover of Rs.201,76,54,218/- is not exigible to tax under the provisions of A.P.VAT Act or CST Act in the State of Andhra Pradesh since the said turn over pertains t the transaction of the petitioner’s branch at Chennai. It further contended that there is no movement of goods from Andhra Pradesh to Chennai and the said turnover does not represent any purchase or sale of goods in Andhra Pradesh. Therefore, it is not exigible to tax. It, therefore, requested to drop the proposed action. Thereafter, the respondent directed the petitioner to furnish copies of returns; assessment orders passed by the Tamil Nadu authorities. Petitioner states that the records are with the concerned Auditors and as the Auditors could not trace the same, it could not file the same immediately. Petitioner further alleges that though it sought time to furnish the relevant material, the respondent proceeded to pass the impugned order of assessment without granting any such time. Hence, it filed the present writ petition. Learned counsel for the petitioner has submitted that the petitioner is not liable to pay any turnover tax since there is no purchase or sale of goods in the State of A.P. He further stated that the petitioner has got ample material to prove the same. He, therefore, pleaded that the impugned assessment order be set aside and the petitioner may be granted two months time to produce the relevant material. Having heard the learned counsel for the petitioner and the learned Special Govt.Pleader for Taxes, we feel it appropriate to grant some more time to the petitioner to enable it to file necessary material before the respondent. While setting aside the impugned order of assessment, dated 2.3.2010 of the respondent, we grant two months time to the petitioner to produce necessary material before the respondent in support of its plea that the turnover in question is not exigible to tax. The writ petition is accordingly disposed of. No costs. ___________________ T.MEENA KUMARI,J Date: 21st April, 2010 ______________________________ NOOTY RAMAMOHANA RAO,J pnb