THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P. No.7080 of 2009 26-08-2009 BETWEEN; M/s.Sri Ganesh Home Industries, rep. by 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.7080 OF 2009 ORAL ORDER: (Per GR,J) The 2nd respondent by the order of assessment dated 16.03.2009 assessed the liability of the petitioner to tax under A.P. VAT Act,2005 ( for short “the Act”) in respect of Masala Powders, like Rasam Powder, Sambar Powder, Garam Masala Powder etc., on the basis of the Circular of the 1st respondent dated 20-11-2008, which has since been superceded by the clarificatory Memo issued by the State Government in Memo No.6322/CT.II(1)/2009-1,dated 17-07-2009 in exercise of powers under Section 76(1) of the Act. In the light of the clarification issued by the Government the order o assessment dated 16-03-2009 cannot be sustained and is accordingly quashed. The matter is remanded to the 2nd respondent to proceed to de novo assessment in conformity with the clarification issued by the Government dated 17.07.2009. The writ petition is disposed of accordingly. No costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 26th AUGUST, 2009. TSNR