IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15756 of 2008 Between: M/s. Kasetty Venkata Subbaiah Setty Sons, Nandyal, Represented by its Proprietor Mr.Kasetty Krishnamurthy, S/o. Venkata Subbaiah Setty, Kurnool District. ..... PETITIONER AND 1 The Commissioner of Commercial Taxes, Andhra Pradesh, Commercial Taxes Complex, M.J. Road, Nampally, Hyderabad - 500 001. 2 The Commercial Tax Officer, Nandyal Circle-II, D.No.25-3, MSR Complex, Near RTC Bus Stand, Nandyal, Kurnool District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring the Circular instructions of the learned Commissioner of Commercial Taxes in Ref.No.PMT/P&L/2005-12, dated 31.8.2005 restricting the sales tax transitional relief by directing ﬁling of unconnected and unwanted return in Form VAT 200G even in the case of dealers maintaining separate accounts in respect of sales tax transitional relief as illegal, contrary to law, arbitrary, without authority of law, ultra vires the provisions of Section 13(2)(a) of the Andhra Pradesh Value Added Tax Act, 2005 and without jurisdiction and consequently to set aside the impugned letter of the Commercial Tax Oﬃcer No. II Circle, Nandyal dated 12-10-2007 in Rc.No.E1/57 denying the refund of the sales tax transitional relief of Rs.32,796/- and direct the Commercial Tax Oﬃcer-II, Nandyal to refund the said amount together with the interest of 12% from 01.02.2006 till its refund and grant such relief relief or reliefs. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: MR.K.RAJI REDDY(SPL.SC FOR CT) The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 15756 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been ﬁled challenging the circular dated 31.8.2005 which contained the instructions of the 1st respondent restricting the sales tax transitional relief by ﬁling return in Form VAT 200G even in the case of dealers maintaining separate accounts in respect of sales tax transitional relief and seeking quashing of the letter dated 12.10.2007 of the 1st respondent and for refund of the sale tax transitional relief of Rs.32,796/-. Heard learned counsel for the parties. The petitioner has chosen to question the vires of the circular dated 31.8.2005 issued under the Andhra Pradesh Value Added Tax Act, 2005, which was challenged nearly after three years. It is submitted that the impugned order is appealable order. We are of the opinion that the petitioner can avail the alternative remedy available to him under the law against the impugned order. With these observations, the writ petition is dismissed. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.22.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commissioner of Commercial Taxes, Andhra Pradesh, Commercial Taxes Complex, M.J. Road, Nampally, Hyderabad - 500 001. 2 The Commercial Tax Officer, Nandyal Circle-II, D.No.25-3, MSR Complex, Near RTC Bus Stand, Nandyal, Kurnool District. 3. 2 CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}