IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH G.S.T.R. No. 3 of 1999 DATE OF DECISION: January 12, 2009 M/s Sat Pal and Sons …Petitioner Versus The State of Punjab …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. S.S. Brar, Advocate, for the petitioner. 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 Sales Tax Tribunal, Punjab, Chandigarh, on the basis of order dated 21.7.1997, passed by this Court in the case of the dealer, has referred the following questions of law for opinion of this Court:- “1) Whether the interest under section 11-D of the Punjab General Sales Tax Act, 1948 was chargeable from the assessee from the date of G.S.T.R. No. 3 of 1999 filing of the return or from the date of creation of the additional demand of tax? 2) 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%?” This case pertains to the assessment year 1980-81. The tax effect involved in the present case is Rs. 11,503/-, which in monetary terms is diminutive. This is evident from the perusal of the order of the Assistant Excise and Taxation Commissioner (Inspection)-cum-Revisional Authority, Ludhiana, dated 14.7.1988. Therefore, we do not wish decide the controversy on merit as the parties have been litigating for the last over 28 years. In that regard we follow the view taken by the Full Bench of this Court in the case of Commissioner of Income Tax v. Smt. Aruna Luthra, (2001) 252 ITR 76. Accordingly, we prefer to refrain from interfering in the order passed by the Tribunal and return the questions of law unanswered. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 12, 2009 JUDGE Pkapoor 2