9911796707
TMI Blog2025 (4) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : GP For Commercial Tax ORDER The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner is a registered dealer, under the GST Act, dealing with milk and milk products. The assessment of the petitioner, for the period 2017-18, was completed and an assessment order has been passed by the 2nd respondent, on 09.03.2021. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The learned counsel for the petitioner would now rely upon the Judgment of a Division Bench of this Court, dated 10.12.2024, in W.P.No.254 of 2024 wherein this Court had held that flavoured milk would fall within the tariff heading 0402 and would not fall under the tariff heading 2202. 5. On the question of conversion charges and taxability of conversion charges from milk to milk powder, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under tariff heading No.0402;
3) The question of taxability of conversion charges from milk to milk powder and the rate of tax, is left open for consideration by the Assessing Officer keeping in view the above submissions made by the petitioner.
There shall be no order as to costs.
As a sequel, miscellaneous petitions, pending if any, shall stand closed. X X X X Extracts X X X X X X X X Extracts X X X X
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