The court allowed 41 writ petitions relying on a prior order. It set aside impugned orders to the extent they levied GST on by-products (broken rice, bran, husk) as part of milling consideration.
Set aside orders to the extent they levied GST on by-products (broken rice, bran, husk) as part of milling consideration.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HON’BLE SRI JUSTICE A.V.SESHA SAI & HON’BLE SRI JUSTICE K.SURESH REDDY
Writ Petition Nos. 1182, 1190, 1191, 1203, 1217, 1223, 1234, 1276, 4945, 4963, 4995, 5046, 5053, 5232, 5235, 5236, 5239, 5323, 5326, 5342, 5343, 5355, 5356, 5358, 5360, 5366, 5369, 5372, 5375, 5376, 5378, 5381, 5417, 5424, 5439 of 2020,
COMMON ORDER: (Per AVSS,J)
When these matters are taken up, it is submitted by both the learned counsel for the petitioners and the learned Government Pleader for Commercial Tax that the issue in the present writ petitions is covered by the order, dated 20-11-2020, passed by this Court in W.P.No.45971 of 2018. A copy of the said order is placed on record.
Following the above said order and for the reasons recorded therein, these writ petitions are allowed, setting aside the orders impugned insofar as the same relate to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of consideration paid to the petitioners for milling of the paddy. No costs.
Miscellaneous Petitions pending in the above writ petitions, if any, shall stand closed in consequence.
A.V.SESHA SAI,J
K.SURESH REDDY,J
3rd DECEMBER,2020 TSNR
1 issue framed by the court
Whether the levy of GST on the value of by-products like broken rice, bran, and husk, treated as part of the consideration for milling paddy, is sustainable.
Colour shows how this judgement treated each authority
W.P.No.45971 of 2018Relied on¶4
1 provisions across 1 enactments
A.V.SESHA SAI
K.SURESH REDDY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
