2014 (12) TMI 1371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax Officer asking the petitioners to show cause why the mobile phones/cell phones sold by them should not be subjected to tax at 14.5% under Schedule V of the Andhra Pradesh Value Added Tax Act, 2005 (for brevity, 'the Act'). In his circular dated 20.09.2014 the Commissioner referred to the earlier memo issued by the Government on 17.05.2014 clarifying that mobile phones/cell phones were taxable at 4%/5% under Entry 39 (15) of the IV Schedule to the Act. The Commissioner also relied on his earlier proposals submitted to the Government of Telangana to issue orders withdrawing the earlier memo dated 17.05.2014. All the Deputy Commissioners (Commercial Taxes) in the State, all the Appellate Deputy Commissioners and all the assessing autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the rate of 14.5% eventually considering all the judicial authorities before arriving at any decision. Sri M.Govind Reddy, learned Special Standing Counsel for Commercial Taxes, would submit that the petitioners have not disclosed the source from which they obtained a copy of the said circular which is more in the nature of internal correspondence. He would, however, fairly state that the said circular was indeed issued by the Commissioner, (Commercial Taxes). Once it is accepted that the Commissioner has issued the said circular, the question which necessitates examination is whether the said circular, in any manner, fetters the exercise of quasi-judicial powers vested in the assessing authority. It is the petitioners' case that ....