THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.24121 OF 2010 08.10.2010 Between: M/s.Electronics Corporation of India Limited …. Petitioner AND The Additional Commissioner (CT) Legal And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.24121 OF 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) M/s. Electronics Corporation of India Limited (ECIL) filed the instant writ petition aggrieved by the order of the first respondent, dated 29.04.2010 whereby and whereunder the petitioner’s application seeking stay of collection of the disputed tax of Rs.3,36,94,112/- for the assessment year 2007-2008 pending the appeal before the Sales Tax Appellate Tribunal (STAT) was rejected inter alia on the grounds that ‘C’ forms were not produced by the petitioner company and that the plea of ECIL that the disputed turnover related to outstation jobs and outstation services is unacceptable. There is a serious controversy with regard to the nature of the outstation jobs and outstation services. Whether the same amounts to works contract coming within the purview of 4(7)(a) of Andhra Pradesh Value Added Tax Act, 2005 (VAT Act) and 9(2) of Central Sales Tax Act, 1956 is a mixed question of fact and law, which needs to be gone into by the STAT. The petitioner undisputably is wholly owned Government of India Undertaking under the Ministry of Atomic Energy and in that view of the matter, if the first respondent fails to exercise jurisdiction, under Section 31(3) of the VAT Act, to stay the collection of the disputed tax in relation to the above item, it would certainly result in hardship. We, therefore, of the considered opinion that it is a fit case that there can be a conditional stay of collection of the disputed tax. The disputed tax amount is Rs.3,99,42,817/-. The petitioner already paid about 50% of the disputed tax. Therefore, we are inclined to dispose of the writ petition directing stay of collection of disputed unpaid tax on condition of the petitioner paying 60% of the disputed tax duly giving credit to the tax already paid. We also observe that the appeal filed by the petitioner shall be disposed of as expeditiously as possible preferably within a period of eight (8) weeks from the date of receipt of copy of this order. The writ petition, accordingly, stands disposed of. No costs. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 08.10.2010 pln