Allowed
M/s. Boyina Visweswara Rao, v. Assistant Commissioner of State Tax
Andhra Pradesh HCWP/24003/2020
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A.V.SESHA SAI & HON’BLE SRI JUSTICE K.SURESH…
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A.V.SESHA SAI & HON’BLE SRI JUSTICE K.SURESH…
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HON’BLE SRI JUSTICE A.V.SESHA SAI & HON’BLE SRI JUSTICE K.SURESH REDDY
W.P.Nos.24003 and 24065 of 2020
COMMON ORDER: (Per AVSS,J)
When these two 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, at the stage of admission, 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
17th DECEMBER,2020 TSNR
The Petitioners
The State/Commercial Tax Department
A.V.SESHA SAI
K.SURESH REDDY
As recorded by the court registry
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