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2024 (5) TMI 174 - ANDHRA PRADESH HIGH COURTLevy of GST on the value of the by-products i.e., broken rice, bran and husk - HELD THAT:- When the matter is listed, both the learned counsel for petitioner as well as learned Government Pleader for Commercial Taxes would admit that the subject matter of this Writ Petition iin SHIRIDI SAINATH INDUSTRIES VERSUS DEPUTY COMMISSIONER OF SERVICES TAX (INTERNATIONAL TAXATION) [2021 (1) TMI 175 - ANDHRA PRADESH HIGH COURT], where it was held that 'the impugned Assessment Order passed by the 1st respondent in so far as it relates to the levy of 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 milling of the paddy, is set aside'. This Writ Petition is allowed and the impugned Assessment Order dated 24.09.2019 passed by the 1st respondent in so far its relates to levy of GST on the value of the by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for milling of the paddy is set aside.
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