Ramesh Ranganathan, J.

While W.P.Nos.7561, 8285, 8287, 8288, 8317 and 8448 of 2014 are filed questioning the order of the revisional authority-Deputy Commissioner (CT) dated 31.01.2014, under Section 32(2) of the AP VAT Act, 2005, revising the assessment orders, for the assessment years 2011-12, 2010-11, 2009-10, 2006-07, 2007-08 and 2008-09 respectively, the order under challenge in W.P.No.19501 of 2014 is the assessment order passed by the assessing authority dated 31.05.2014 levying tax on the petitioner for Rs.9,62,91,291/- for the assessment year 2012-13.

The petitioner, a company incorporated under the Companies Act, executes works contracts and is an assessee on the rolls of the Assistant Commissioner (CT), LTU, Visakhapatnam. Pursuant to the agreement entered into between the Government of Andhra Pradesh (GoAP for short) and M/s.Krishnapatnam Port Company Limited (KPCL for short) on 17.09.2014, for building a deep water sea port at Krishnapatnam on build, operate, share, and transfer basis with a concession period of 50 years, KPCL awarded the works contract, for construction of the port, to the petitioner (hereinafter referred to as NECL); under Clause 3.16, the GoAP undertook to forego revenue streams from the project as per the Andhra Pradesh Infrastructure Development Enabling Act, 2001, (hereinafter called the 2001 Act), among others, regarding exemption of sales tax on all inputs required for project construction.

It is the petitioners case that the materials required, directly or otherwise, for construction of the project are considered as inputs, and tax payable thereon is exempt; the GoAP, exercising powers conferred under Section 15(1) of the AP VAT Act, 2005 (the Act for short), issued G.O.Ms.No.609 dated 29.05.2006 refunding the tax paid on purchases by the port developer, its contractors and sub-contractors; they were informed that the turnover, regarding the port contract, was exempt from tax ; they did not, therefore, disclose the turnover relating to port construction in their returns; the assessing authority issued show-cause notice dated 26.05.2014 proposing to levy tax on the turnover for the assessment year 2012-13, alleging that correct amounts had not been declared in the VAT returns; for the financial year 2012-13, they were due Rs.10.24,87,886/- as arrears of tax for the turnover relating to the execution of works contracts, out of which Rs.8,37,97,100/- related exclusively to the construction of the Krishnapatnam port for KPCL; they had, subsequently disclosed the turnover relating to the execution of works at Krishnapatnam; they were also asked to show-cause why the works under progress should not be assessed under Rule 17(1)(e) of the A.P. Vat Rules, 2005 (Rules for short); they had filed their objections to the show-cause notice, whereby tax was proposed to be levied on the turnover relating to the works undertaken for KPCL; they had contended that, as per the terms of the agreement dated 17.09.2004, GoAP had agreed to forego revenue receipts from the project; not only as per the contractual terms, but also as per the doctrine of promissory estoppel, the State cannot levy tax on the deemed sales involved in the execution of contracts relating to the works awarded by KPCL; the agreement dated 17.09.2004 is an agreement between the State of Andhra Pradesh and KPCL; once the State has declared that all inputs required for project construction are exempt from sales tax, the commercial tax department, which is merely a wing of the State Government, cannot take a different stand and levy tax thereon; they also submitted their objections, contending that the turnover relating to the work under progress had to be determined as per Rule 17(1)(d); they also objected to any amount being added, either towards profit or administrative expenses, to the value declared as per Rule 17(1)(d); they relied on an earlier order of the Sales Tax Appellate Tribunal (STAT for short) in T.A.No.110 of 2012 dated 23.