M/S Sri Jaya Krishna Mills v. the Assistnat Commissioner of State Tax
Case brief
What is this about?
The Court allowed four writ petitions challenging appellate orders that confirmed GST levies on by-products (broken rice, bran, husk) from paddy custom milling. Following a prior order, the Appeals Orders and Assessment Orders levying such tax were set aside with a clarification that tax liability exists if by-products are otherwise statutorily taxable.