ORDER :

P.SAM KOSHY, J.

Heard Mr. Narendra Dave, learned counsel for the petitioner and Mr. K.Bhaskar Reddy, learned Government Pleader for Commercial Tax appearing for the respondents.

2. The instant Writ Petition has been filed seeking the following reliefs:

“(a) declare the levy of sales tax on the telecommunication services provided by the Petitioner as ultra vires the provisions of the APGST Act, 1957 and the Constitution of India by the issuance of a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ direction or order; and consequently

(b) declare the Reassessment Order G.I. No. 2972/2000- 2001 (APGST) dated March 10, 2004 issued by the Respondent No.2 herein as non est and invalid in law and wholly without Jurisdiction; and

(c) restrain the Respondents, their subordinates, successors in office agents and servants from, in any manner, imposing or recovering the sales tax in respect of the telecommunication services provided by Petitioner in the State of Andhra Pradesh; and

(d) pass such further or other order (s) as may be deemed fit and proper on the facts and in the circumstances of the case, including awarding of costs of these proceedings and ren