9911796707
TMI Blog2014 (12) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Commercial Taxes) in the State, all the Appellate Deputy Commissioners and all the assessing authorities of the State were requested, pending communication from the Government of Telangana on the proposal dated 17.05.2014, to assess sales of mobile phones/cell phones to tax at the rate of 14.5% treating them as unclassified goods, and also considering the relevant judicial decisions. Sri D.Prakash Reddy, learned Senior Counsel appearing on behalf of the petitioners, would fairly state that the proposal of the Commissioner in his memo dated 17.09.2014 was accepted by the Government and, by memo dated 20.09.2014, the earlier memo dated 17.05.2014 was withdrawn. Learned Senior Counsel would contend that the Commissioner's circular dated 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quasi-judicial powers vested in the assessing authority. It is the petitioners' case that mobile phones/cell phones fall under the ambit of Entry 39 (15) of the IV Schedule to the Act in which event the tax which can be levied thereupon is only at 4%/5%. If, however, the subject goods do not fall within the ambit of Entry 39 (15) of the IV Schedule to the Act, the assessing authority would then be entitled to treat them as unclassified goods falling under Schedule V to the Act liable to tax at 12.5%/14.5%. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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