Common order allowing Writ Petitions and setting aside impugned orders regarding GST on rice by-products by relying on a previous order (W.P.No.45971 of 2018). Miscellaneous petitions closed.
Impugned orders levying GST on by-products set aside in accordance with the order in W.P.No.45971 of 2018; miscellaneous petitions closed.
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.
THE HONOURABLE SRI JUSTICE A.V.SESHA SAI
AND
THE HONOURABLE SRI JUSTICE K.SURESH REDDY
WRIT PETITION Nos.24138 of 2020, 4956, 5523, 8447, 8456, 8458, 8459, 8465, 8487, 8494, 8499, 8511, 8604, 8607, 8614, 8615, 8617, 8729, 8730 of 2019 & 1185, 1189, 1216, 5247, 5248, 5262, 5322, 5361, 24210, 24242, 24244 of 2020
COMMON ORDER: ( Per Honourable Sri Justice A.V.Sesha Sai)
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. There shall be no order as to costs.
As a sequel thereto, miscellaneous Petitions, if any, pending in these Writ Petitions, shall stand closed.
A.V.SESHA SAI, J
18th December, 2020. Tsy
______________________ K.SURESH REDDY, J
1 issue framed by the court
Whether the question of levy of GST on by-products (broken rice, bran, husk) is covered by the order in W.P.No.45971 of 2018
A.V.Sesha Sai
K.Suresh Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
