Allowed
M/s. Sri Venkateswara Industries, v. The Assistant Commissioner (State Taxes)
Andhra Pradesh HCWP/2721/2021
Case brief
AI extract
What is this about?
The High Court allowed a writ petition challenging an assessment order levying GST on by-products (broken rice, bran, husk) from custom milling. Relying on a prior order, the Court set aside the levy on these specific items while clarifying liability if such items are statutorily taxable upon sale.
What did the court decide?
Assessment order levying GST on broken rice, bran, and husk is set aside; petitioner to pay tax on sale of by-products if statutorily taxable.