THE HONOURABLE SRI JUSTICE A.V.SESHA SAI

AND

THE HONOURABLE SRI JUSTICE K.SURESH REDDY

WRIT PETITION Nos.2871 2935, 4185, 4186, 4955, 4960, 4998, 5608, 5691 of 2019 & 19557, 19703, 19724, 19777, 19830, 19862, 20359, 20638, 21282 & 23166 of 2020

COMMON ORDER: (Per Honourable Sri Justice A.V.Sesha Sai)

When these matters are taken up, it is submitted by both the learned counsel for the petitioners and the learned Government Pleader for Commercial Taxes that the issue in the present Writ Petitions is covered by the order, dated 20.11.2020, passed by this Court in W.P.No.45971 of 2018. A copy of the said order is placed on record.

Following the above said order and for the reasons recorded therein, these Writ Petitions are allowed, setting aside the orders impugned insofar as the same relate to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of consideration paid to the petitioners for milling of the paddy. There shall be no order as to costs.

As a sequel thereto, miscellaneous Petitions, if any, pending in these Writ Petitions, shall stand closed.

__________________ A.V.SESHA SAI, J

______________________ K.SURESH REDDY, J

08th December, 2020. Tsy