IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GSTR No.63 of 1990 Date of Decision:29.03.2010 State of Punjab ....Petitioner Versus M/s Om Traders ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Piyush Kant Jain, Addl. Advocate General, Punjab, for the petitioner. None for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Sales Tax Tribunal, Punjab, vide order dated 30.03.1990 has referred the following questions of law for adjudication by this Court:- “i) Whether in the circumstances and facts of this case, there is an implied contract for the sale of Bardana sold along with sugar? and ii) Whether the Bardana sold along with sugar is exigible to tax under the Punjab General Sales Tax Act, 1948?” The aforementioned questions stand squarely answered in GSTR No.14 of 1990 titled as M/s Food Corporation of India, Ferozepur Versus State of Punjab decided on 19.03.2009, wherein it has been held that Bardana/gunny bags, in which the food commodity has been sold, would form part of the sale consideration and, therefore, would also be exigible to tax. GSTR No.63 of 1990 --2-- In view of the above, this reference is answered in the same terms as in GSTR No.14 of 1990 titled as M/s Food Corporation of India, Ferozepur Versus State of Punjab. (ASHUTOSH MOHUNTA) JUDGE March 29, 2010 (MEHINDER SINGH SULLAR) seema JUDGE