Allowed
M/s. Sri Sivasankara Modern Rice Mill, v. The Assistant Commissioner (State Taxes)
Andhra Pradesh HCWP/2715/2021
Case brief
AI extract
What is this about?
The Court allowed a writ petition challenging an assessment order levying GST on by-products (broken rice, bran, husk) from custom milling. The Court set aside the levy treating them as part of milling consideration but clarified tax liability on sale of taxable by-products.
What did the court decide?
Assessment order levying GST on value of broken rice, bran and husk treated as part of consideration for custom milling is set aside.