In the High Court of Punjab and Haryana, Chandigarh G.S.T.R. No. 19 of 1999 Date of Decision: January 27, 2009 M/s Shree Guru Charan Parkash Oil Mills, Ahmedgarh …Applicant Versus State of Punjab …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: None for the applicant. 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 instant reference under Section 22(1) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’) has arisen out of order dated 26.6.1998 passed by the Sales Tax Tribunal, Punjab, Chandigarh (for brevty, ‘the Tribunal) in Revision No. 29 of 1997-98, in respect of the assessment year 1988-89. The Tribunal has referred the following questions of law for adjudication of 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 G.S.T.R. No. 19 of 1999 outside the State of Punjab for sale on consignment basis and the entire oil and rest of the oil cakes (produced from cotton seeds 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 cakes vis-à-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? A perusal of the order passed by the Revisional Authority-cum-Assistant Excise and Taxation Commissioner, Sangrur, dated 10.4.1997, would show that a paltry amount of Rs. 5,200/- from the dealer in respect of the stipulated period has been demanded. The total tax effect is diminutive in nature. Therefore, we are not inclined to adjudicate the questions of law and the same are returned un-answered. (M.M. KUMAR) JUDGE (H.S. BHALLA) 2 G.S.T.R. No. 19 of 1999 January 27, 2009 JUDGE Pkapoor 3