THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P. No.7635 of 2009 26-08-2009 BETWEEN; M/s Sri Ganesh Home Industries, rep. by its proprietor K.Naga Kumar ...Petitioner vs. Commissioner of Commercial Taxes, Hyderabad and another ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.7635 OF 2009 ORAL ORDER: (Per GR,J) The 2nd respondent by the order impugned dated 26.03.2009 revised the assessment of the petitioner for the period from 01-04-2006 to 31-03-2008 under the A.P.VAT Act, 2005 (for short “the Act”) and charged the petitioner to liability to pay tax in respect of “Masala Powders” like Rasam Powder, Sambar Powder and Garam Masala Powder etc., on the basis of the Circular of the 1st respondent. It is fairly brought to the notice of this court by the learned Special Government Pleader for Commercial Taxes that the State Government in Memo No.6322/CT.II(1)/2009-1, dated 17-07-2009 had issued a clarification in exercise of powers under Section 76(1) of the Act that Masala powders like Rasam Powder, Sambar Powder and Garam Masala Powder etc., should be classified under Entry 59 of Schedule- IV of the Act and not under the residual Entry in Schedule-V to the Act. In the light of the clarification by the State Government, the circular of the 1st respondent dated 20-11-2008 is eclipsed. The revisional order dated 26-03-2009 passed by the 2nd respondent is therefore unsustainable and is accordingly set aside and the assessment order dated 16-06-2008 passed by the 3rd respondent is restored. The writ petition is disposed of accordingly. No costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 26th AUGUST, 2009. TSNR