Yogesh Chandra Gupta, J. - (1.) HEARD learned Counsel for the parties.
(2.) ASSESSMENT order under the VAT Act has been impugned from the month of April, 2009 to March, 2010 on the ground that business transaction is in the nature of inter -state sale and purchase and not intrastate and entire business transaction had taken place in the State of Andhra Pradesh. The petitioner, producer of natural gas, claims that the delivery took place at Gadimoga, Andhra Pradesh in terms of agreement, a copy of which has been filed as Annexure -1 to the Writ petition. It has been submitted that under Section of the Central Sales Tax Act there is bar to impose VAT Tax. The authority has relied upon the judgment of Sales Tax Tribunal of Gujarat while making assessment against the petitioner.
(3.) IT has also been submitted that since, imposition of tax being on inter state trade is beyond the power of State Government, the writ petition may be entertained under extraordinary remedy of Article of the Constitution of India.;