IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.4 of 2000 DATE OF DECISION: March 5, 2010 M/S SHREE GURU CHARAN PARKASH OIL MILLS ...PETITIONER AHMEDGARH, DISTRICT SANGRUR VERSUS STATE OF PUNJAB ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. K.L. GOYAL, SR. ADVOCATE WITH MR. SANDEEP GOYAL, ADVOCATE FOR THE PETITIONER. MR. O.P. DABLA, DAG, PUNJAB. ASHUTOSH MOHUNTA, J.(ORAL) The Tribunal has referred the following questions of law for adjudication to 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 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- a-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?” GSTR No.4 of 2000 -2- As far as question No.(i) is concerned, the same has been answered against the assessee and in favour of the Revenue in GSTR No.63 of 1997, M/s Shri Krishna Oil and General Mills vs. State of Punjab, decided on 22.1.2009, by this Court. As far as question No.(ii) is concerned, the same has been answered in favour of the dealer-assessee and against the Revenue in M/s Shri Krishna Oil and General Mills' case (supra). As the both the questions of law have been answered in M/s Shri Krishna Oil and General Mills' case (supra), this reference is also disposed of in the same terms as in M/s Shri Krishna Oil and General Mills' case (supra). (ASHUTOSH MOHUNTA) JUDGE March 5, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE