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2020 (11) TMI 72 - Commissioner - GSTLevy of tax - estimated by-products value, which are retained by the millers as part of custom milling activity, treating these compensatory products value as part of value of supply - HELD THAT:- The value of by-products so retained by the appellant yielded during CMR milling, which were allowed to be retained by the appellant to meet the CMR activity cost shall obviously be included as part of value of supply and also to be termed as a bona fide form of consideration, hence the levy of tax on the resultant value of these products treating as value of supply need to be upheld as legitimate and tax so levied and impugned orders passed by the assessing authority is confirmed and the appeal on this aspect stands dismissed. Levy of tax on estimated sale value of rice bran - HELD THAT:- The appellant has not put-forth any arguments and also not pressed for any relief through hearings. However, the levy on this aspect has also been examined by exploring the provisions of Act. It is to be observed in this connection that bran is not exempted under CGST/APGST Act, 2017, resultantly the levy of tax on the sale value of such bran is to be upheld as sustainable and the tax so levied and impugned orders passed by the assessing authority is confirmed and the appeal to this extent is dismissed. The levy of tax by the assessing authority is confirmed - Appeal dismissed.
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