2025:APHC:3823 APHC010537692024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508]

(Special Original Jurisdiction)

WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28222/2024 Between:

Sri Vijaya Visakha Milk Producers Company Ltd ...PETITIONER AND Asst Commissioner Of Central Tax and Others ...RESPONDENT(S)

Counsel for the Petitioner:

1. A SARVESWAR RAO Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2. Y N VIVEKANANDA The dispute raised in the present Writ Petition is whether flavoured milk as “2202”).

2. This Court, in the case of petitioner itself, in W.P.No.254 of 2024, dated 10.12.2024, had held that flavoured milk would have to be classified and taxed under the tariff heading No.402.

3. Following the same, the impugned order, dated 23.08.2024, in Order in Original No.28/2024-25/ASK/GST in DIN No.20240855YJ000000BF2F, is set aside, with a further direction to the proper officer to complete the assessment for considering the flavoured milk as falling under the GST tariff heading No.402.

4. Accordingly, the Writ Petition is allowed. There shall be no order as to costs.

As a sequel, interlocutory applications pending, if any, shall stand closed.

R RAGHUNANDAN RAO, J MAHESWARA RAO KUNCHEAM, J THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION No:28222 of 2024