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2021 (2) TMI 1369 - HC - GSTLevy of GST on the value of broken rice, bran and husk obtained by the petitioner on custom milling of the paddy - HELD THAT - When the matter is taken up for hearing, learned counsel for petitioner would submit that the subject matter in this writ petition is squarely covered by the order passed by this Court in W.P.No.45971 of 2018, dated 20.11.2020 2021 (1) TMI 175 - ANDHRA PRADESH HIGH COURT and the same order may be passed in this writ petition also. Following the above said order and for the reasons recorded therein, this writ petition is also allowed and the assessment order passed by the 1st respondent levying GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for custom milling of the paddy, is set aside. However, it is made clear that the petitioner is liable to pay tax on sale of by-products if they are statutorily taxable.
Issues:
Challenge to assessment order levying GST on broken rice, bran, and husk obtained through custom milling of paddy. Analysis: The High Court of Andhra Pradesh heard a writ petition challenging an assessment order passed by the 1st respondent, which imposed GST on the value of broken rice, bran, and husk obtained through custom milling of paddy. The petitioner was represented by learned counsel, while the Government Pleader for Commercial Tax represented the respondents. During the hearing, the petitioner's counsel pointed out that the subject matter was similar to a previous order of the Court in another case. The Government Pleader did not dispute this fact. In line with the previous order and the reasons stated therein, the High Court allowed the writ petition. The assessment order levying GST on the by-products (broken rice, bran, and husk) was set aside. However, the Court clarified that the petitioner would be liable to pay tax on the sale of these by-products if they are statutorily taxable. The judgment also mentioned that any pending miscellaneous applications would stand closed, and no costs were awarded in this matter.
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