THE HON’BLE SRI JUSTICE T. VINOD KUMAR And THE HON’BLE SMT. JUSTICE P.SREE SUDHA WRIT PETITION Nos.22510 and 22615 of 2006 COMMON ORDER: (Per Hon’ble Sri Justice T.Vinod Kumar W.P.No.22510 of 2006 is filed with the following prayers:

(a) Declaring the action of the 2^nd respondent in passing the impugned/revised assessment order dated 4-2-2006 in proceedings Rc.No.1/3071/2003-04/APGST as illegal, arbitrary, high handed and without authority of law and contrary to the provisions of the Act and set aside the same and declare that the petitioner is not exigible to tax on the disputed turnover under Works Contract since the petitioner has not transferred any property in goods in favour of any third party.

(b) Declare the action of the 3^rd respondent in rejecting the petitioner’s appeal for the assessment year 2003-2004 under the APGST Act by the impugned order dated 01-07- 2006 in proceedings AR Sl.No.P/261/2005 on the ground that no proof of payment was produced before him as illegal, arbitrary and without authority of law and contrary to the provisions of the Act and set aside the same and declare that the petitioner need not deposit the 12.5% of the disputed since the petitioner was gr