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2021 (11) TMI 1177 - HC - GSTLevy 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 custom milling of the paddy - HELD THAT:- It is common ground at the Bar that the issue stands covered by the decision of a Co-ordinate Bench in M/S. VASAVI AGR FOOD INDUSTRIES VERSUS THE ASSISTANT COMMISSIONER, THE A.P. STATE CIVIL SUPPLIES CORPORATION, THE DISTRICT MANAGER, STATE OF ANDHRA PRADESH, THE UNION OF INDIA [2021 (2) TMI 1369 - ANDHRA PRADESH HIGH COURT]. In view thereof, the present Writ Petition also stands allowed in similar terms to the aforesaid order and accordingly the assessment order dated 30.08.2019 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. Petition disposed off.
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