WP/5699/2025 of DODLA DAIRY LIMITED Vs THE ADDITIONAL COMMISSIONER (STATE TAX) AND APPELLATE AUTHORITY

1 APHC010079292025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5699/2025 Between: Dodla Dairy Limited ...PETITIONER AND The Additional Commissioner State Tax And Appellate ...RESPONDENT(S) Authority and Others Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered dealer, under the GST Act, dealing with milk and milk products. The assessment of the petitioner, for the period 2017- 18, was completed and an assessment order has been passed by the 2nd respondent, on 09.03.2021. The petitioner was aggrieved by two components of the assessment order. The Assessing Officer had held that the falvoured milk sold by the petitioner would fall within the tariff heading CH 2202 instead 2 of 0402. The Assessing Officer had also held that the conversion of milk into milk powder and the charges collected on such con