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VIJAYA VISAKHA MILK PRODUCERS COMPANY LTD. vs. ASST. COMMISSIONER OF CENTRAL TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
A Sarveswar Rao
Res. Counsel
Santhi Chandra
Y.v. Anil Kumar
Y.n. Vivekananda

Petitioner / Applicant

VIJAYA VISAKHA MILK PRODUCERS COMPANY LTD.
Respondent ASST. COMMISSIONER OF CENTRAL TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 10, 2024
Order No.

WRIT PETITION NO: 254/2024

Citation

2024(12) TAXREPLY 11841
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ORDER

ORDER PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh. For the purpose of payment of tax, on the sale of flavoured milk, the petitioner had filed its returns by placing the product “flavoured milk” in Tariff Heading No.0402 99 90 (hereinafter referred to as 402). The 1st respondent, while considering the returns filed by the petitioner for the period July, 2017 to July, 2019 had rejected the classification placed by the petitioner and held that flavoured milk would fall under GST Tariff Heading No.2202 9930 (hereinafter referred to as 2202). The 1st respondent had accordingly passed orders, by way of an order in Original No. 14/2023-24 GST-AC (SS)-2023-24, dated 03.10.2023. In this order the 1st respondent noticed that the petitioner w....

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