M/s. Sri Satya Sridevi Modem Rice Mill Vs The Assistant Commissioner

HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE MS. JUSTICE J. UMA DEVI

WRIT PETITION Nos.11469, 11627, 11730, 15188, 18902, 19113, 19408 and 19462 of 2019

COMMON ORDER : (per UDPR,J)

These batch of writ petitions are filed challenging the assessment orders passed by the 1^st respondent levying GST on the value of broken rice, bran and husk obtained by the petitioners on custom milling of the paddy.

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Heard learned counsel for petitioners, Sri Srinivasa Rao Kudupudi, learned Government Pleader for Commercial Tax representing on behalf of 1^st respondent, Sri P.Hema Chandra, learned standing counsel representing on behalf of respondents 2 to 4 and learned Assistant Solicitor representing on behalf of 5^th respondent.

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When the matter is taken up for hearing, learned counsel for petitioners would submit that the subject matter in these writ petitions is squarely covered by the order passed by this Court in W.P.No.45971 of 2018, dated 20.11.2020 and the same order may be passed in these writ petitions also. Learned Government Pleader for Commercial Tax representing on behalf of respondents has not disputed the said fact.

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Following the above said order and for the reasons recorded therein, these writ petitions are also allowed and the assessment orders

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2

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passed by the 1^st respondent levying GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioners for custom milling of the paddy, are set aside. However, it is made clear that the petitioners are liable to pay tax on sale of by-products if they are statutorily taxable.

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As a sequel, miscellaneous applications pending for

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consideration, if any, shall stand closed. No costs.

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_________________________ U.DURGA PRASAD RAO, J

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J.UMA DEVI, J

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09.02.2021 SS

M/s. Sri Satya Sridevi Modem Rice Mill v. The Assistant Commissioner

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M/s. Sri Satya Sridevi Modem Rice Mill v. The Assistant Commissioner

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