HONOURABLE SRI JUSTICE J.CHELAMESWAR And HONOURABLE SRI JUSTICE D.APPARAO THURSDAY, FIFTEENTH DAY OF JUNE TWO THOUSAND SIX WRIT PETITION No.11824 of 2006 Between: M/s.Hanuman Trading Company, Ponnur .. Petitioner And 1. The Joint Commissioner of Commercial Taxes (Legal), Nampally, Hyderabad and Two others. .. Respondent *** ORDER: (Per Hon’ble Sri JC, J): Aggrieved by the decision of the Joint Commissioner of Commercial Taxes (Legal), Hyderabad, dated 06-06-2006, rejecting the stay applications of the petitioner, the present writ petition is filed. 2. Aggrieved by an assessment made by the 3rd respondent-Deputy Commercial Tax Officer, Bapatla, under the A.P.G.S.T. Act, relating to the assessment years 1993-94 and 1994-95, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad. Broadly the issue raised in the appeal appears that in some of the transactions the petitioner acted as an agent for non-resident buyer and procured goods on behalf of the said non- resident buyer. The petitioner consequently claimed an exemption from the levy of the sales tax. On such sale transaction, the assessing authority came to a conclusion that the petitioner had, in fact, purchased the goods first and then transmitted them to the non resident buyer and therefore, liable for tax under A.P.G.S.T. Act. 3. Substantially the issue depends upon the evidence and the examination of the accounts of the petitioner. However, it appears some amount of the tax demanded has already been paid and the balance appears to be only about Rs.3,00,000/- (Rupees three lakhs only) for the above mentioned assessment years. 4 . Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents. 5. In the circumstances, we deem it appropriate to dispose of the writ petition at this stage, directing the respondents not to recover the balance of the tax pursuant to the assessment made with reference to the above mentioned two years during the pendency of the appeal before the Sales Tax Appellate Tribunal, on condition of the petitioner deposits an amount of Rs.1,00,000/- (Rupees one lakh only), within a period of six weeks from today. 6. Accordingly, the Writ Petition is disposed of with the aforementioned direction. No costs. _____________________ (J.CHELAMESWAR,J) ______________________ (D.APPARAO, J) June 15, 2006. Kvr