IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.2 of 2000 DATE OF DECISION: March 15, 2010 M/S SAT PAL AND SONS, KHANNA ...PETITIONER VERSUS THE STATE OF PUNJAB ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: NONE FOR THE PETITIONER. MR. PIYUSH KANT JAIN, ADDL.A.G., PUNJAB. ASHUTOSH MOHUNTA, J.(ORAL) The Sales Tax Tribunal, Punjab vide its order dated 24.8.1998, has referred the following questions of law for adjudication by 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 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 Rs.1% instead of 4%?” As far as question No.2 is concerned, the same stands answered against the assessee in the judgement in State of Punjab vs. Milkhi Ram Oil and Dal Mills, LPA No.75 of 1992, decided on 21.8.1997 (177 STC 298). As far as question No.1 is concerned, the same is returned unanswered as the same would depend on the facts and circumstances of the individual case. The reference is answered accordingly. (ASHUTOSH MOHUNTA) JUDGE March 15, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE