JUDGMENT 1. This Writ Petition is filed questioning the proceedings dt.18.09.2019 of the Audit Officer(1st respondent) served on the petitioner on 20.09.2019 for the tax period 2016-17 and 2017-18 refusing to refund to the petitioner tax deducted at source amounting to Rs.35,98,513/- and wrongly forfeiting the same under Section 51 of the Telangana VAT Act, 2005 (for short 'the Act'). 2. According to the petitioner, it had a contractual relationship with M/s Infosys Limited for execution of certain works as per the orders placed on it by M/s Infosys Limited and that it had wrongly deducted TDS. 3. According to the petitioner, since the contractee is in a SEZ zone, works executed by the contractor/sub-contractor would not be subjected to tax under Section 7A of the Act. 4. The 1st respondent had, in the impugned order dt.18.09.2019, denied refund to the petitioner on the ground that in the counter affidavit filed by the 1st respondent it is contended that there was no confirmation from M/s Infosys Limited about the execution by the petitioner of the contract works during the period 2016-17 and 2017-18. 5. However, it is not in dispute that M/s Infosys had addressed a letter HYD/CT/02 dt.20.02.2020 to the 1st respondent confirming that petitioner was its contractor and had executed certain works under Works Contract for the above said period and that they had deducted VAT TDS against the payments made to the petitioner and remitted to the CTO, Madhapur Circle Hyderabad, periodically, and also issued 501A Certificates to the Contractor periodically. Copies of 501A certificates for the financial year 2016-17 and 2017-18 were also furnished to the 1st respondent. 6. In view of the furnishing of material by M/s Infosys Limited to the 1st respondent about the petitioner executing works for it, and also tax having been deducted by it of VAT TDS, we are of the opinion that the 1st respondent would have to reconsider the issue about the refund of tax claimed by the petitioner. 7. Accordingly, this Writ Petition is allowed; the impugned order dt.18.09.2019 passed by the 1st respondent is set aside; the matter is remitted back to the 1st respondent to consider afresh the issue of refund after taking into account the material forwarded to him vide letter No.HYD/CT/02 dt.20.02.2020 by M/s Infosys Limited, and the documents annexed to the said letter. 7. Accordingly, this Writ Petition is allowed; the impugned order dt.18.09.2019 passed by the 1st respondent is set aside; the matter is remitted back to the 1st respondent to consider afresh the issue of refund after taking into account the material forwarded to him vide letter No.HYD/CT/02 dt.20.02.2020 by M/s Infosys Limited, and the documents annexed to the said letter. This exercise shall be completed within a period of eight (08) weeks from the date of receipt of a copy of this order. No order as to costs. 8. Consequently, miscellaneous petitions pending if any, shall stand closed.