https://www.taxtmi.com/caselaws?id=400317 The appellate authority upheld the tax orders passed by the assessing authority, confirming the levy of tax on the estimated by-products' value retained by the millers as part of custom milling activity. The authority found that the value of these by-products should be considered part of the value of supply under the CGST/APGST Act, 2017. Additionally, the levy of tax on the estimated sale value of rice bran was also upheld as sustainable since rice bran is not exempted under the Act. The appeal was dismissed, affirming the legitimacy of the tax levied by the assessing authority. en-us Tue, 24 Mar 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400317 The appellate authority upheld the tax orders passed by the assessing authority, confirming the levy of tax on the estimated by-products' value retained by the millers as part of custom milling activity. The authority found that the value of these by-products should be considered part of the value of supply under the CGST/APGST Act, 2017. Additionally, the levy of tax on the estimated sale value of rice bran was also upheld as sustainable since rice bran is not exempted under the Act. The appeal was dismissed, affirming the legitimacy of the tax levied by the assessing authority. Case-Laws GST Tue, 24 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400317