Ramesh Ranganathan, J.

The order of the Assistant Commissioner (CT), Nalgonda dated September 17, 2009, for the tax period April to July, 2009 under the Andhra Pradesh Value Added Tax Act, 2005, calling upon the petitioner to arrange payment of the wrong adjustments of tax due, under tax deferment, for Rs. 7,90,64,705, is under challenge in this writ petition.

The petitioner, a company incorporated under the Companies Act, 1956, is a dealer on the file of the Assistant Commissioner (CT), Nalgonda. It is engaged in the business of manufacture and sale of cement in its industrial unit in Mellacheruvu Village, Nalgonda District. It initially commenced commercial production from March 23, 1998. In terms of G.O. Ms. No. 108, Industries and Commerce (IP) Department, dated May 20, 1996, issued by the Government of Andhra Pradesh, the State Level Committee issued final eligibility certificate dated November 30, 1998 allowing tax deferment for Rs. 77,37,60,980 to be availed of by the petitioner within a period of 14 years from March 23, 1998 to March 22, 2012. The petitioner, thereafter, undertook expansion of its production capacity in the year 2000 enhancing it from 1,98,000 MTs per