THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 6936 and 6867 of 2009 Dated: 28-8-2009 W.P.No. 6936 of 2009 Between: Pavan Enterprises, rep. by its Proprietrix K.S.Lakshmi Gupta …Petitioner and Government of Andhra Pradesh, rep. by its Secretary (Revenue-CT-II Dept.), A.P. Secretariat, Hyderabad and others. …Respondents. W.P.No. 6867 of 2009 Between: Hyderabad Agencies, rep. by its Proprietor Ravinder Agarwal …Petitioner and Government of Andhra Pradesh, rep. by its Secretary (Revenue-CT-II Dept.), A.P. Secretariat, Hyderabad and others. …Respondents COMMON ORDER: (Per GR, J) The Circular of the Commissioner of Commercial Taxes, bearing Reference No. AIII(3)/291/2008, dated 20-11-2008 is challenged in these writ petitions whereby Masala Powders like Rasam Powder, Sambar Powder, Garam Masala Powder etc. are declared liable to tax under the residual entry of the Vth Schedule of the A.P. VAT Act, 2005 (for short ‘the Act’). The State Government has now issued Memo No. 6322/CT.II(1)/2009-1, dated 17-7-2009, exercising power under Section 76 (1) of the Act, clarifying that Masala Powders be classified under Entry 59 of Schedule IV of the Act. This order of the State Government supercedes the impugned Circular by the Commissioner of Commercial Taxes. Hence no orders are required to be passed in these writ petitions. In these writ petitions, the validity of G.O.Ms.No.1615 Revenue (CT.II) Department, dated 31-8-2005 issued by the State Government is also challenged. The learned counsel for the petitioners submits that this challenge to the validity of G.O.Ms.No.1615 is not pursued and the petitioners be granted liberty to preserve their challenge to the orders of the State Government in G.O.Ms.No. 1615 subsequently, if so advised. These writ petitions are accordingly disposed of in view of the orders of the State Government in Memo No. 6322/CT.II(1)/2009-1, dated 17-7- 2009 duly preserving the liberty as sought. No costs. __________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 28th August, 2009 GRR