GSTR No.3 of 2000 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.3 of 2000 Decided on : 08.03.2010 M/s Shri Ganesh Oil & General Mills, Dirba ... Petitioner 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 appellant. Mr. Piyush Kant Jain, Addl. AG, Punjab for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Tribunal has referred the following questions of law for adjudication by 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 seeks 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 GSTR No.3 of 2000 -2- 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? 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 titled as M/s Sh. Krishna Oil & General Mills vs. State of Punjab, decided on 22.01.2009, 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 Sh. Krishna Oil & General Mills's case (supra). As both the questions of law have been answered in M/s Sh. Krishna Oil & General Mills (supra), this reference is also disposed of in the same terms as in M/s Sh. Krishna Oil & General Mills(supra). (ASHUTOSH MOHUNTA) JUDGE March 08, 2010 (MEHINDER SINGH SULLAR) sonia JUDGE