In the High Court of Punjab and Haryana, Chandigarh G.S.T.R. No. 56 of 1990 Date of Decision: January 20, 2009 Punjab State …Applicant Versus Parshotam Lal …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Piyush Kant Jain, Addl. AG, Punjab, for the applicant. 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 5.8.1987 (23.7.1987?) passed by the Sales Tax Tribunal, Punjab, Chandigarh (for brevty, ‘the Tribunal) in Appeal No. 203 of 1982-83, in respect of the assessment year 1977-78. The Tribunal has referred the following questions of law for adjudication of this Court:- i) Whether in the circumstances and facts of this case, there is an implied contract for the sale of Bardana sold alongwith Sugar? G.S.T.R. No. 56 of 1990 ii) Whether the Bardana sold alongwith sugar is exigible to tax under the Punjab General Sales Tax Act, 1948? A perusal of the order passed by the Tribunal would show that a paltry amount of Rs. 5,014/- from the dealer in respect of the stipulated period has been demanded. The total tax effect is diminutive as is evident from the assessment order dated 12.3.1981. Therefore, we are not inclined to adjudicate the question of law and the same is sent unanswered. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 20, 2009 JUDGE Pkapoor 2