levying GST on the value of broken rice, bran and husk obtained by the petitioners on custom milling of the paddy.= the assessment orders passed by the 1st 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.

levying GST on the value of broken rice, bran and husk obtained by the petitioners on custom milling of the paddy.= the assessment orders  passed by the 1st 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.

AP HIGH COURT

 HON'BLE SRI JUSTICE U. DURGA PRASAD RAO

AND

HON’BLE MS. JUSTICE J. UMA DEVI

Writ Petition Nos.3108, 3114 of 2020 & 3970, 3980 and

3988 of 2021

M/S SRI KALI PRASADBABU RICE TRADERS

-VERSES-

THE ASSISTANT COMMISSIONER

COMMON ORDER: (per UDPR,J)

 These batch of writ petitions are filed challenging the

assessment orders passed by the 1st respondent levying GST on the

value of broken rice, bran and husk obtained by the petitioners on

custom milling of the paddy.

2. Heard learned counsel for petitioners, Sri G. Narendra Chetty,

learned Government Pleader for Commercial Tax representing on

behalf of respondent Nos.1 and 2, Sri P.Hema Chandra, learned

standing counsel representing on behalf of respondent No.3 and

learned Assistant Solicitor General of India representing on behalf of

respondent No.4.

3. 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.

4. Following the above said order and for the reasons recorded

therein, these writ petitions are also allowed and the assessment orders 

2

passed by the 1st 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.

 As a sequel, miscellaneous applications pending for

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

_________________________

U.DURGA PRASAD RAO, J

_______________

J.UMA DEVI, J

Dt:19.02.2021

 MS