THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 8367 of 2009 Dated: 28-8-2009 Between: M/s MTR Foods Private Limited, rep. by its Director Sanjay Sharma …Petitioner and Government of Andhra Pradesh, rep. by its Secretary (Revenue-CT-II Dept.), A.P. Secretariat, Hyderabad and others. …Respondents ORDER: (Per GR, J) This writ petition challenges the revisional order dated 25-3-2009 by the 3rd respondent revising the order of assessment, on the basis of the Circular of the Commissioner of Commercial Taxes dated 20- 11-2008 declaring Masala Powders, like Rasam Powder, Sambar Powder, Garam Masala Powder etc., are liable to tax under the AP VAT Act, 2005 (for short ‘the Act’) under the residual entry of Schedule V of the Act. The Circular instructions of the Commissioner have since been superceded by the orders issued by the State Government in Memo No. 6322/CT.II(1)/2009-1, dated 17-7-2009, in exercise of powers under Section 76 (1) of the Act, whereby it is clarified that Masala Powders, like Rasam Powder, Sambar Powder, Garam Masala Powder etc., should be classified under Entry 59 of Schedule IV of the Act. In the light of this clarification issued by the State Government in the Memo dated 17-7-2009, the revisional order dated 25-3-2009 passed by the 3rd respondent cannot be sustained and is accordingly quashed. The validity of the Government orders in G.O.Ms.No. 1615, Revenue (CT.II) Department dated 31-8-2005 is also challenged in this writ petition. The learned counsel for the petitioner however submits that the petitioner does not wish to press this challenge in this writ petition and desires to preserve liberty to challenge these Government orders as and when advised. The writ petition is allowed as above preserving liberty as sought. No costs. __________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 28th August, 2009 GRR