M/S Shree Guru Charan Parkash Oil … vs State Of Punjab on 27 January, 2009

        In the High Court of Punjab and Haryana, Chandigarh

                       G.S.T.R. No. 19 of 1999

                  Date of Decision: January 27, 2009

M/s Shree Guru Charan Parkash Oil Mills, Ahmedgarh

                                                          ...Applicant

                                Versus

State of Punjab

                                                        ...Respondent

CORAM: HON'BLE MR. JUSTICE M.M. KUMAR

            HON'BLE MR. JUSTICE H.S. BHALLA

Present:    None for the applicant.

            Ms. Sudeepti Sharma, DAG, Punjab,
            for the respondent.

1.    Whether Reporters of local papers may be
      allowed to see the judgment?
2.    To be referred to the Reporters or not?
3.    Whether the judgment should be reported in
      the Digest?

M.M. KUMAR, J.

The instant reference under Section 22(1) of the Punjab

General Sales Tax Act, 1948 (for brevity, ‘the Act’) has arisen out of

order dated 26.6.1998 passed by the Sales Tax Tribunal, Punjab,

Chandigarh (for brevty, ‘the Tribunal) in Revision No. 29 of 1997-98,

in respect of the assessment year 1988-89. The Tribunal has referred

the following questions of law for adjudication of this Court:-

“i) Whether in the facts and circumstances of the

case, provisions of section 4-B are attracted when

a part of bye-product i.e. oil cakes, was sent
G.S.T.R. No. 19 of 1999 2

outside the State of Punjab for sale on

consignment basis and the entire oil and rest of the

oil cakes (produced from cotton seeds purchased

within the State of Punjab, were sold within the

State of Punjab?

ii) In case the reply to question number 1 is in the

affirmative, is tax under section 4-B not leviable in

respect of oil cakes sent for sale outside the State

on the basis of the proportion of the value of the

oil cakes vis-à-vis rest of the sales or on the

proportionate price of cotton seeds based on yield

percentage of oil and oil cakes produced from

cotton seeds?

A perusal of the order passed by the Revisional

Authority-cum-Assistant Excise and Taxation Commissioner,

Sangrur, dated 10.4.1997, would show that a paltry amount of Rs.

5,200/- from the dealer in respect of the stipulated period has been

demanded. The total tax effect is diminutive in nature. Therefore, we

are not inclined to adjudicate the questions of law and the same are

returned un-answered.

                                                   (M.M. KUMAR)
                                                      JUDGE




                                                   (H.S. BHALLA)
 G.S.T.R. No. 19 of 1999           3

January 27, 2009          JUDGE
Pkapoor