https://www.taxtmi.com/caselaws?id=769585 GST could not be levied on the value of broken rice, husk and bran retained by rice millers after milling paddy supplied under the Public Distribution Scheme, because an earlier Division Bench had already held such retained by-products not taxable. The mere filing of a Special Leave Petition against that judgment, without any stay or suspension, did not make the precedent inoperative. On that basis, the assessment orders relying on GST liability over the retained by-products were unsustainable and were set aside. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769585 GST could not be levied on the value of broken rice, husk and bran retained by rice millers after milling paddy supplied under the Public Distribution Scheme, because an earlier Division Bench had already held such retained by-products not taxable. The mere filing of a Special Leave Petition against that judgment, without any stay or suspension, did not make the precedent inoperative. On that basis, the assessment orders relying on GST liability over the retained by-products were unsustainable and were set aside. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769585