M/s Ashoka Enterprises v. Government of Andhra Pradesh
Case at a glance
- Decided
- 28 Aug 2009
- Bench
- GODA RAGHURAM, RAMESH RANGANATHAN
Outcome
Allowed
In the circumstances, the writ petitions are allowed
Provisions considered
- AP VAT Act, 2005 s. 76(1)
Judgment
(Per GR, J) In these writ petitions, the orders of the revisional authority calling upon the petitioner to show-cause why the orders of assessment be not revised and proposing to charge them to liability to tax for the goods comprising Masala Powders, such as Rasam Powder, Sambar Powder, Garam Masala Powder etc., on the basis of the Circular instructions of the Commissioner of Commercial Taxes dated 20-11-2008. In these writ
Operative part
petitions, the validity of the Government orders in G.O.Ms.No.1615, Revenue (CT.II) Department dated 31-8-2005 is also in challenge. The Circular instructions of the Commissioner dated 20-11-2008 have since been superceded by the orders of the State Government in Memo No.6322/CT.II(1)/2009-1, dated 17-7-2009 issued in exercise of powers under Section 76 (1) of the AP VAT Act, 2005 whereunder it is clarified that Masala Powders such as Rasam Powder, Sambar Powder, Garam Masala Powder etc., shall be classified under Entry 59 of Schedule IV of the Act. In the light of the orders of the Government dated 17-7-2009 referred to supra, the earlier Circular instructions of the Commissioner stand eclipsed. The notices proposing revision cannot therefore be sustained and are accordingly quashed. The learned counsel for the petitioners submits that in so far as the challenge to the orders in G.O.Ms.No.1615, dated 31-8-2005 is concerned, the counsel for the petitioners do not wish to pursue the challenge in these writ petitions, but seeks to preserve their liberty to challenge these orders as and when so advised. In the circumstances, the writ petitions are allowed. The respective notices proposing revisions are quashed, preserving liberty of the petitioners to pursue appropriate remedies against the Government orders in G.O.Ms.No.1615 dated 31-8-2005 as and when so advised. No costs. __________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 28th August, 2009 GRR
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In the circumstances, the writ petitions are allowed
Which statutory provisions did this judgment involve?
AP VAT Act, 2005 — s. 76(1).
Which court decided this case, and when?
Andhra Pradesh High Court, on 28 Aug 2009. The bench was GODA RAGHURAM, RAMESH RANGANATHAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.