Court allowed numerous writ petitions by relying on a prior order, setting aside levy of GST on by-products like broken rice, bran and husk treated as consideration for paddy milling. Miscellaneous petitions closed.
Set aside orders levying GST on by-products (broken rice, bran and husk) as part of consideration for milling.
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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 by-products like broken rice, bran and husk should be upheld as part of the consideration for milling of paddy
Colour shows how this judgement treated each authority
W.P.No.45971 of 2018 (order dated 20-11-2020)Relied 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
