B M R Industries PVT LTD vs. The Assistant Commissioner
Held
The Court found that the assessing officer failed to discuss and analyze the judgments cited by the petitioner regarding the taxability of supplements and additives for shrimp feed. Therefore, the impugned order was set aside concerning the product 'Bio Pro-Enhac'.
Facts
The petitioner, a GST-registered company, manufactures and sells animal feed supplements. The tax authorities classified their products 'Bio Pro-Enhac', 'Minwa', and 'Minwa Plus' under HSN codes 2936 and 2931, deeming them taxable at 18%, rejecting the petitioner's claim of exemption under HSN code 2309 for animal feed supplements.
Key Issues
Whether animal feed supplements like 'Bio Pro-Enhac' are exempt from GST under HSN code 2309, and whether the assessing officer properly considered relevant case law before passing the assessment order.
Sections Cited
HSN Code 2309, HSN Code 2936, HSN Code 2931
AI-generated summary — verify with the full judgment below
1
HIGH COURT OF ANDHRA PRADESH **** Writ Petition No.9578 of 2023 Between:
M/s. B.M.R. Industries Pvt. Ltd. Survey / Door No.198/A to 230/2A to D1, 230/3A to F1, Damavaram Village, Dagadarthi Mandal, SPSR Nellore District, Andhra Pradesh – 524240 Rep. by its Manager (Accounts) – cum – Authorized Signatory Shaik Mohiddin
... Petitioner AND 1. The Assistant Commissioner (ST), Circle-II, Ongole, 37-1-401, Vijaya Complex, Dharavani Thota, Ongole – 523002 Prakasham District, Andhra Pradesh and two others
… Respondents
DATE OF JUDGMENT PRONOUNCED: 19.12.2023
SUBMITTED FOR APPROVAL:
THE HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON’BLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA
Whether Reporters of Local Newspapers may be allowed to see the judgments?
Yes / No 2. Whether the copies of judgment may be marked to Law Reporters / Journals?
Yes / No 3. Whether His Lordship wish to see the fair copy of the Judgment?
Yes / No
__________________________ U. DURGA PRASAD RAO, J
____________________________________ VENKATA JYOTHIRMAI PRATAPA, J
2
* THE HON’BLE SRI JUSTIC
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.