Allowed
M/s. Sri Balaji Rice Mill v. The Deputy Commissioner (St) (Int)
Andhra Pradesh HCWP/8748/2019
Case brief
AI extract
What is this about?
The High Court allowed this writ petition setting aside an assessment order levying GST on by-products (broken rice, bran, husk) obtained from custom milling, following a prior order to this Court. It was clarified that tax liability exists if the sale of by-products is statutorily taxable.
What did the court decide?
The assessment order levying GST on the value of by-products (broken rice, bran, and husk) obtained by the petitioner from custom milling of paddy is set aside.