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Andhra Pradesh State Civil Supplies vs State Of Andhra Pradesh" As Held That The ... on 2 February, 2026

15. Further, it is the responsibility of the millers to pay Sales Tax/Value Added Tax or any other tax on the wastage left by the petitioner under the agreement. In such circumstances, the order under challenge is not sustainable inasmuch as, there is no under declaration of output tax by the petitioner in relation to by-products left to the millers. Further, this issue is no more res Integra as this Court in the case of "Food Corporation of India Vs. State of Andhra Pradesh" as held that the value of broken RRR,J & TCDS,J WP_21240_2019 10 rice, ban and husk, which are by products of paddy given by the petitioner to different millers for milling, cannot be added to the turnover of the petitioner for the purpose of computation of Sales Tax treating such by products to have been sold by the petitioner to the miller.
Andhra Pradesh High Court - Amravati Cites 11 - Cited by 0 - R R Rao - Full Document

Punjab State Civil Supply Corporation ... vs Union Of India & Ors on 9 April, 2015

5. The impugned orders do not address the relevant questions while considering the application for stay. For instance, the question as to whether the petitioner has a prima facie case or not, has not been adverted to. We are unable to say that the petitioner has no case whatsoever, at this stage. Prima facie at CWP No.6226 of 2015 and other connected cases SAILESH RANJAN -4- 2015.04.10 17:28 I attest to the accuracy and integrity of this document least, the judgment of the Division Bench of the Andhra Pradesh High Court in Food Corporation of India Vs. State of Andhra Pradesh (1999) 115 STC 148 although in relation to a sales tax matter held that there was nothing to show that the transfer of property in similar by-products was by way of sale. Whether this judgment is applicable or not, in the present case, is a matter for the CIT to consider. Suffice it to state for the purpose of these petitions that the judgment would require consideration.
Punjab-Haryana High Court Cites 1 - Cited by 1 - G S Sandhawalia - Full Document

M/S Food Corporation Of Inaida vs Union Of India Etc on 10 April, 2015

In our said judgment and order dated 09.04.2015, we had referred the judgment of Andhra Pradesh High Court in Food Corporation of India v. State of Andhra Pradesh (1999) 115 STC 148 and observed that the judgment, though in relation to sales tax, would require consideration. We granted a stay in those matters as the petitioner therein, namely, Punjab State Civil Supply Corporation Ltd. , a Government of Punjab undertaking, received financial facilities from the Reserve Bank of India and was engaged in an important public duty, namely, the procurement and distribution of foodgrains throughout the State of Punjab.
Punjab-Haryana High Court Cites 2 - Cited by 0 - G S Sandhawalia - Full Document
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