SHIRDI SAIBABA CONSTRUCTIONS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard Sri G. Narendra Chetti learned counsel, appearing for the petitioner and the learned Government Pleader for Commercial Taxes.

(2.) As the questions of fact and law raised in both these writ Petitions are one and the same, they are being disposed of, by way of the common order.

(3.) The petitioner was registered under the A.P VAT Act, 2005 and was carrying on the business of execution of Works Contracts. The petitioner executed Works Contracts, only for government departments, and no private works contracts were executed by the petitioner. The petitioner opted for payment of VAT under the Composition scheme as per Sec. 4(7)(b)&(d) of the A.P VAT Act, 2005 by submitting such option in Form VAT 250 before the Assistant Commissioner (Sales Tax), Anantapuramu, Circle-I, who is arrayed as 1st respondent, online, and the 1st respondent issued endorsements relating to all these forms.