Vijaya Visakha Milk Producers Company Ltd Vs Asst Commissioner of Central Tax and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court has ruled that flavoured milk should be classified and taxed under tariff heading 0402 99 90, not 2202 9930. This decision, in the case of Vijaya Visakha Milk Producers Company Ltd vs. Asst Commissioner of Central Tax, reiterates a previous judgment by the same court involving the petitioner (W.P.No.254 of 2024, dated December 10, 2024).
Following this judicial precedent, the High Court set aside the impugned order dated August 23, 2024, and directed the proper officer to complete the assessment by classifying flavoured milk under GST tariff heading 0402 99 90.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The dispute raised in the present Writ Petition is whether flavoured milk should be taxed under the tariff heading No.0402 99 90 (here-in-after referred to as “402”) or under the tariff heading No. 2202 9930 (here-in-after referred to 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.
