B. SUDERSHAN REDDY, J.

Notwithstanding the strenuous contentions urged by Sri C. V. Nagarjuna Reddy, learned counsel for the petitioner, we are not persuaded to accept any one of the contentions.

The impugned order dated July 28, 2005 of the Commissioner of Commercial Taxes, Hyderabad, rejecting the representation of the petitioner dated July 21, 2005 to extend the time for submitting claim for sales tax credit is perfectly in conformity with rule 37(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005, which reads as follows :

"(h) a claim for sales tax credit shall be submitted to the authority prescribed within ten days from the date of commencement of the Act. The Deputy Commissioner may, having regard to the circumstances permit the VAT dealer to make the claim after the said ten days but not later than thirty days from the date of commencement of the Act. The approval of the claim for sales tax credit shall be issued on form VAT 116 not later than ninety days from the date of commencement of the Act;"

That a plain reading of the rule suggests that the Deputy Commissioner may exercise discretion and permit the VAT dealer to make the claim after the expiry of ten days