HON’BLE SRI JUSTICE BILAL NAZKI AND HON’BLE SRI JUSTICE NOOTY RAMAMOHAN RAO Dated: 12-02-2007 WRIT PETITION No. 22318; 19525; 19526; 19527; 19528; 19529; 19530; 20278; 20280; 20291; 20296; 20502; 20503; 20509; 20510; 20511; 20512, 20513 and 24405 of 2004 W.P.No. 22318 of 2004 and batch Between: M/s. Udai Electronics, Shop No. 4, Ground floor, Classic Plaza, Opp: Saraswathi Park, Dabagardens, Visakhapatnam, rep., by its proprietor Mr. D. Uday Kumar and twelve others. ..Petitioners And The Commissioner of Commercial Taxes, Andhra Pradesh, Nampally, Hyderabad and five others. ..Respondent. : HON’BLE SRI JUSTICE BILAL NAZKI AND HON’BLE SRI JUSTICE NOOTY RAMAMOHAN RAO WRIT PETITION No. 22318; 19525; 19526; 19527; 19528; 19529; 19530; 20278; 20280; 20291; 20296; 20502; 20503; 20509; 20510; 20511; 20512; 20513 and 24405 of 2004 :COMMON ORAL ORDER: Per : Bilal Nazki, J All these matters raise the same question of law. The Commercial Tax Oﬃcer, Andhra Pradesh, Hyderabad passed a circular dated 04-06-2004 which reads as under: “Office of the Commissioner of Commercial Taxes: Andhra Pradesh: Hyderabad. CCT’s Ref. No. AI(1)/326/2004 Dt. 4-6-2004 CIRCULAR Sri V. Bhaskar, I.A.S., Commissioner of Commercial Taxes Sub: APGST Act, 1957 – Telephones and Cell Phones levy of Turnover Tax –Clarification – Reg. Ref: CCT’s Ref. No. AI(1)/2764/2002, dt. 18-2- 2003. The attention of all the DCs (CT) in the State is invited to the reference cited (Copy enclosed). They are informed that Telephones and Cell Phones fall under item 11 of 1st Schedule to the APGST Act, 1957. Hence turnover tax is leviable on the subsequent sales of Telephones and Cell Phones. These instructions are issued in supersession of the clariﬁcation issued in the reference cited above and shall be complied with prospectively. Sd/- T. Vivek For Commissioner of Commercial Taxes.” The petitioners are aggrieved of this circular on two grounds -- Firstly, the Commissioner has no power to issue the circular; and Secondly, since various authorities under the Andhra Pradesh General Sales Tax Act, 1957 are quasi judicial authorities, they have to decide the matters on the basis of appreciation of facts and law in each case and the Commissioner has prejudged the issue and directed that the matters coming before the assessing authority should be decided in a particular way. Earlier also, this court has interfered in such matters and we feel that the Commissioner of Commercial Tax had no authority to issue such a circular which prejudges the issues which may arise between the assessees and the department. Therefore, these writ petitions are allowed directing the assessing authorities not to take into account the impugned circular and whenever matters come before them, decide them in accordance with law independently. The respondents are given liberty to issue fresh notice, if they so feel, to the assessees in accordance with law subject to condition that the assessing authorities shall not take any objection as far as limitation is concerned for the period for which the stay granted by this court remained operative. No costs. BILAL NAZKI, J NOOTY RAMAMOHAN RAO, J 12-02-2007 pvks