ULTRA TECH CEMENTS LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The challenge in this writ petition is to an order dated 29-10-2011 passed by the Assistant Commissioner (CT) (LTU), (FAC), Ananthapur under the provisions of the Andhra Pradesh Value Added Tax, 2005.

(2.) On going through the order passed by the Assistant Commissioner, we find that it is an appealable order. Under the circumstances, we are not inclined to entertain this writ petition challenging the order and leave it open to the petitioner to challenge the order by way of an appeal.

(3.) We may note that in State of Himachal Pradesh v. Gujarat Ambuja Cement Ltd., 2005 142 STC 1, the Supreme Court held as follows: