Allowed
Sri Sai Rice Mill Mill v. The Assistant Commissioner (State Taxes)
Andhra Pradesh HCWP/11469/2019
Case brief
AI extract
What is this about?
A common order allowing writ petitions challenging GST assessment orders levied on by-products (broken rice, bran, husk) from custom milling. The Court set aside the assessments relying on a prior judgment, clarifying that petitioners remain liable for tax on subsequent sales of such by-products.
What did the court decide?
Assessment orders levying GST on by-products from custom milling of paddy are set aside; petitioners liable for tax on sale of such by-products.