THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 6489, 7695, 8461, 8812 and 14237 of 2009 Dated: 28-8-2009 W.P.No. 6489 of 2009 Between: M/s Vinayaka Enterprises, rep. by its Managing Partner Mr. Munawar Baig …Petitioner and The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad and another …Respondents. W.P.No. 7695 of 2009 Between: M/s Vaishnavi Marketing, rep. by its Proprietor Krishna Kumar Agarwal …Petitioner and Government of Andhra Pradesh, rep. by its Secretary (Revenue-CT-II Dept.), A.P. Secretariat, Hyderabad and others. …Respondents W.P.No. 8461 of 2009 Between: M/s Praveen Agencies, rep. by its Proprietor Ashwin Thakker …Petitioner and The Commissioner, Commercial Tax Officer, Andhra Pradesh and another …Respondents. W.P.No. 8812 of 2009 Between: M/s Vijayalaxmi Industries, rep. by its Proprietor V.Vijaya Lakshmi …Petitioner and Government of Andhra Pradesh, rep. by its Secretary (Revenue-CT-II Dept.), A.P. Secretariat, Hyderabad and others. …Respondents W.P.No. 14237 of 2009 Between: M/s Hyderabad Agencies, rep. by its Proprietor Ravinder Agarwal …Petitioner and The Commissioner, Commercial Tax Officer, Andhra Pradesh and another …Respondents COMMON ORDER: (Per GR, J) These writ petitions by dealers under the A.P. VAT Act, 2005 (for short ‘the Act’) assail the assessment orders for the relevant periods charging them to liability to tax on Masala Powders, treating these goods as falling under the residuary entry in Schedule V of the Act, on the basis of the Circular instructions of the Commissioner of Commercial Taxes, dated 20-11-2008. These circular instructions of the Commissioner have since been eclipsed by the orders of the State Government in Memo No. 6322/CT.II(1)/2009-1, dated 17-7-2009, being the orders issued in exercise of powers under Section 76 (1) of the Act declaring/clarifying that Masala Powders such as Rasam Powder, Sambar Powder, Garam Masala Powder etc., are classified under Entry 59 of Schedule IV of the Act and not under the residuary entry. In the light of the clarification issued by the Government in Memo dated 17-7-2009 referred to supra, the several orders of assessment based on the earlier circular of the Commissioner dated 20-11-2008 cannot be sustained to the extent of such clarification. The orders of assessment are accordingly set aside and the matters remanded to the respective assessing authorities for assessments de novo, in the light of the clarificatory orders issued by the State Government in Memo dated 17-7-2009. In W.P.Nos. 7695 and 14237 of 2009, in addition to the aforementioned issue, the validity of G.O.Ms.No.1615 Revenue (CT.II) Department, dated 31-8-2005 is also in challenge. The learned counsel for the petitioners however submits that the petitioners do not wish to pursue this challenge in these proceedings and would preserve liberty to assail the Government orders in G.O.Ms.No.1615 at a later point of time, if so advised. In the circumstances above, while granting liberty to the petitioners in W.P.Nos. 7695 and 14237 of 2009 to challenge the validity of G.O.Ms.No. 1615 as and when advised, the writ petitions are allowed to the extent of quashing the assessment orders based on the earlier circular of the Commissioner dated 20-11-2008 and the matters remanded to the respective assessing officers. The writ petitions are allowed. No costs. __________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 28th August, 2009 GRR