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2021 (2) TMI 1369 - HC - GSTLevy of GST on the value of broken rice, bran and husk obtained by the petitioner on custom milling of the paddy - HELD THAT:- When the matter is taken up for hearing, learned counsel for petitioner would submit that the subject matter in this writ petition is squarely covered by the order passed by this Court in W.P.No.45971 of 2018, dated 20.11.2020 [2021 (1) TMI 175 - ANDHRA PRADESH HIGH COURT] and the same order may be passed in this writ petition also. Following the above said order and for the reasons recorded therein, this writ petition is also allowed and the assessment order 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 petitioner for custom milling of the paddy, is set aside. However, it is made clear that the petitioner is liable to pay tax on sale of by-products if they are statutorily taxable.
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