2025(01)LCX0565

Heritage Foods Limited

Versus

The Additional Commissioner

WRIT PETITION NOs: 27108 of 2021 decided on 29-01-2025

IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)

WEDNESDAY ,THE TWENTY NINETH 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 NOs: 27108, 21998 & 22055 of 2021

Between:

M/s Heritage Foods Limited,                                               ...PETITIONER

                                                     AND

The Additional Commissioner and Others                     ...RESPONDENT(S)

Counsel for the Petitioner:

1.VIMAL VARMA VASI REDDY

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.HARINATH N (Asst Solicitor General)

3.THE ADVOCATE GENERAL (AP)

WRIT PETITION NO: 21998/2021

Between:

M/s Model Dairy Private Limited                                  ...PETITIONER

                                                AND

The Deputy Commissioner St and Others                 ...RESPONDENT(S)

Counsel for the Petitioner:

1.BHASKAR REDDY VEMIREDDY

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.HARINATH N (Asst Solicitor General)

WRIT PETITION NO: 22055/2021

Between:

M/s Model Dairy Private Limited,                                 ...PETITIONER

                                         AND

The Deputy Commissioner St and Others               ...RESPONDENT(S)

Counsel for the Petitioner:

1.BHASKAR REDDY VEMIREDDY

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.HARINATH N (Asst Solicitor General)

The Court made the following common Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)

The issue raised in these three Writ Petitions relate to the question of flvaoured milk. It is the contention of Revenue that flavoured milk would fall under GST Tariff Heading No.2202 9930 attracting tax at the rate of 6% CGST and 6% SGST. The case of the petitioner is that flavoured milk would fall under Tariff Heading No.0402 9990 attracting tax at the rate of 2.5% for CGST and 2.5% for SGST.

2. This Court, by an order dated 10.12.2024, in W.P.No.254 of 2024 had held that flavoured milk would have to be classified under Tariff Heading No.0402 9990 attracting tax at the rate of 2.5% for CGST and SGST respectively.

3. Following the same, these Writ Petitions are disposed of in terms of the order, dated 10.12.2024, in W.P.No.254 of 2024. It is further submitted that in W.P.No.27108 of 2021, the tax demanded under the impugned assessment order was deposited. In view of the present order, it would be open to the petitioner to apply for refund of tax. Similarly, the other petitioners would also be entitled to apply for refund of tax, if any paid, till date.

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

_______________________
R RAGHUNANDAN RAO, J
______________________________
MAHESWARA RAO KUNCHEAM, J

HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
&
HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

W.P.Nos.27108, 21998 & 22055 of 2021
(per Hon’ble Sri Justice R. Raghunandan Rao)

Dt: 29.01.2025