IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.24 of 2002 DATE OF DECISION: March 5, 2010 M/S AGGARWAL OIL MILLS, BUDHLADA ...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 PETITIONER. MR. O.P. DABLA, DAG, PUNJAB. ASHUTOSH MOHUNTA, J.(ORAL) The Tribunal has referred the following question of law for adjudication to this Court:- “Whether on the facts and circumstances of the case, purchase tax was leviable under Section 4-B of the Punjab General Sales Tax Act, 1948 on the purchase price of 'Binola' (cotton seed) purchased for crushing it into oil on the ground that its by- product 'Khal' (oil cake) was sent to consignment basis outside the State of Punjab?” The aforementioned question was also the subject matter of decision in GSTR No.63 of 1997, M/s Shri Krishna Oil and General Mills vs. State of Punjab, decided on 22.1.2009. As per the aforementioned judgement, the question has been answered against the assessee and in favour of the Revenue. In view of the above, this reference is decided 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