IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.18 of 1998 DATE OF DECISION: March 15, 2010 M/S SIRHIND COTTON GINNING AND OIL MILLS, ...PETITIONER SIRHIND 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. PIYUSH KANT JAIN, ADDL.A.G., PUNJAB. ASHUTOSH MOHUNTA, J.(ORAL) The Sales Tax Tribunal vide order dated 2.3.1998, has referred the following question of law for adjudication by this Court:- “Whether the cotton seed oil sold by the assessee was edible oil fit for human consumption and to be taxed at the rate of 1% instead of 4%?” Mr.K.L.Goyal, learned Sr.Advocate states that the aforementioned question stands squarely answered against the assessee in the case of State of Punjab vs. Milkhi Ram Oil and Dal Mills, LPA No.75 of 1992, decided on 21.8.1997 (17 STC 298). In view of the above, this reference is decided in the same terms as Milkhi Ram's case (supra). (ASHUTOSH MOHUNTA) JUDGE March 15, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE