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2014 (12) TMI 1371 - ANDHRA PRADESH HIGH COURTClassification of goods - mobile phones/cell phones - taxable at 14.5% under Schedule V of the Andhra Pradesh Value Added Tax Act, 2005 or not - validity of circular of the Commissioner of Commercial Taxes dated 20.09.2014 - HELD THAT:- The question, whether or not mobile phones/cell phones fall under Entry 39 (15) of the IV Schedule to the Act, must be examined by the assessing authority while exercising his quasi-judicial powers to pass an assessment order, and it is not for the Commissioner, (Commercial Taxes) to issue an administrative circular directing them to treat the subject goods as unclassified goods falling under Schedule V to the Act, more so in the absence of any statutory sanction for issuing such a circular. The impugned circular of the Commissioner, (Commercial Taxes) is, therefore, set aside. It is made clear that this Court has not expressed any opinion on whether the mobile phones/cell phones fall under Entry 39 (15) of the IV Schedule to the Act or whether they are liable to be treated as unclassified goods under Schedule V to the Act, or on any of the other contentions urged by the petitioner in the Writ Petitions, for these are matters which the assessing authority has to consider. While the submission of the learned Senior Counsel has considerable force, the fact also remains that the Assistant Commissioner has invited objections from the petitioner herein. It is considered appropriate, in such circumstances, to treat the proceedings dated 06.11.2014 as a show cause notice, and to permit the petitioner to submit their objections thereto within two weeks from today - petition disposed off.
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