THE HONOURABLE MRS. JUSTICE T. MEENA KUMARI AND THE HONOURABLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 814 of 2008 ORAL ORDER: (Per T. Meena Kumari, J) The Writ Petition is filed seeking writ of mandamus declaring the action of the 1st respondent in passing the impugned assessment order dated 27.12.2007 treating the turn over of branch transfers as inter-State sales for the assessment year 2004- 2005 under the CST Act and restricting the deferment contrary to the final eligibility certificate granted to the petitioner as illegal and to set aside the same and to declare that the petitioner is entitled for exemption on the disputed turn over of Rs. 6,34,61,41,277/- representing stock transfers in terms of Section 6A of the CST Court and also to declare that the petitioner is entitled to claim deferment on the turn over of three wheelers also in terms of eligibility certificate granted to the petitioner. The learned counsel for the petitioner submits that the petitioner is a public limited company incorporated under the Indian Companies Act carrying on business in manufacture and sale of light commercial vehicles and three wheelers in its factory situated at Zaheerabad, Medak District, Andhra Pradesh and it is a registered dealer under the provisions of APGST, CST Acts and AP VAT Act, 2005 and is an assessee on the rolls of the 1st respondent. The learned counsel for the petitioner further submits that the transactions referred by the respondents are exempt from levy of tax under CST Tax. However, the learned the learned Govt. Pleader for Industries and Commerce submits that the impugned order is an appelable order to the Appellate Deputy Commissioner and the petitioner can avail the remedy of appeal. Accordingly, the Writ Petition is disposed of. However, the petitioner is given liberty to file an appeal before the Appellate Deputy Commissioner. In view of the submission made by the learned counsel for the petitioner, interim stay is granted subject to condition that the petitioner shall deposit 25% of the disputed demand tax within a period of six weeks from today and on such payment, the appellate authority shall entertain the appeal and shall dispose of the same according to law. With the above observations, the Writ Petition is disposed of. _______________________ T. MEENA KUMARI, J _____________________________ RAMESH RANGANATHAN, J 22.1.2008 N.B. C.C. in one week. BO CHV