TMI Blog2025 (4) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... stice R Raghunandan Rao And Honourable Sri Justice Maheswara Rao Kuncheam For the Petitioner : Srinivasa Rao Kudupudi For the Respondent(s) : P Hema Chandra (SC For Civil Supplies Corp Ltd), GP For Civil Supplies, GP For Commercial Tax COMMON ORDER: HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Since the issue arising in both these cases are similar and they are being disposed of by way of this comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from paddy or not. 4. The 3rd respondent-Civil Supplies Corporation is only entitled to the rice from the said paddy and the by-products such as husk, broken rice & bran remain the property of the petitioners. 5. In the present cases, the respective petitioners had retained husk, broken rice & bran and sold them separately. No tax is payable on the sale of broken rice and husk. However, tax @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed. 9. The petitioners herein, had informed the 1st respondent that, the demands of this nature had already been struck down by a Division Bench of this Court in the aforesaid judgment and as such, there could be no levy of tax on this turnover. The 1st respondent, has taken a curious stand. He held that, the absence of a stay by the Hon'ble Supreme Court would somehow render the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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