HC: Levying GST on by-products treating as consideration towards Paddy-milling "legally unsustainable"

AP HC sets aside Assessment Order including value of by-products i.e., broken rice, bran and husk as part of consideration for milling of paddy under agreement with Andhra Pradesh Civil Supplies Corporation (Corporation) and assessing GST, holds same as “legally unsustainable”; Finds submission of assessee (a rice miller) that by-products are given to it towards compensation “to be logically correct” while noting that Corporation permitte...