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    <title>2021 (1) TMI 175 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the assessment order that levied GST on the value of by-products (broken rice, bran, and husk) retained by the petitioner. The court held that the by-products were not part of the consideration for milling paddy but were retained as compensation for the shortfall in rice yield. The court found the writ petition maintainable despite the availability of an alternative remedy and the presence of an arbitration clause, as the assessment order did not consider relevant legal principles.</description>
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    <pubDate>Fri, 20 Nov 2020 00:00:00 +0530</pubDate>
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      <title>2021 (1) TMI 175 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402583</link>
      <description>The court allowed the writ petition, setting aside the assessment order that levied GST on the value of by-products (broken rice, bran, and husk) retained by the petitioner. The court held that the by-products were not part of the consideration for milling paddy but were retained as compensation for the shortfall in rice yield. The court found the writ petition maintainable despite the availability of an alternative remedy and the presence of an arbitration clause, as the assessment order did not consider relevant legal principles.</description>
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      <pubDate>Fri, 20 Nov 2020 00:00:00 +0530</pubDate>
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