JAGANMOHAN REDDY, J.

This is a petition for a writ of mandamus or any other appropriate writ under Article 226 of the Constitution for restraining respondents 1 and 3, the Sales Tax Officer and Commissioner of Sales Tax, from demanding sales tax and prohibiting them from collection on the turnover of works contract undertaken by the petitioner in completing maternity hospital at Mahboobabad and for the repair of a large tank at Rudrur.

The petitioner is registered as a dealer under the Hyderabad General Sales Tax Act, 1950 (hereinafter called "the Act") and is a limited company incorporated under the Indian Companies Act. It carries on business as building and construction contractors and has been recognised as such by the Public Works Department of the Government of Hyderabad. During the year 1951-52 this company had obtained from the P.W.D. two contracts, one for building the maternity hospital at Mahboobabad for Rs. 52,290 and the other for repairing a large tank at Rudrur for Rs. 1,11,660. It is alleged that the petitioner received a sum of Rs. 52,290 at various intervals between 2nd November, 1950, and 7th May, 1951. In so far as repairs to Rudrur tank is concerned, t