IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.28 of 1999 DATE OF DECISION: March 22, 2010 EXCISE & TAXATION COMMISSIONER, HARYANA ...PETITIONER VERSUS M/S SUPER TRADING CO., KARNAL ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GAGANDEEP SINGH WASU, DAG, HARYANA. MR. PARVINDRA CHAUHAN, FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Sales Tax Tribunal, Haryana vide its order dated 5.7.1999, has referred the following question of law for adjudication by this Court:- “Whether parched groundnuts are covered u/s 14(VI) of the Central Excise Sales Tax Act, 1956.” We have gone through the order of reference and are of the opinion that every kind of groundnut would be covered by Entry VI(I), groundnut or peanut of Section 14 of the Central Sales Tax Act, 1956. There is no sub-classification of the aforementioned entry and hence parched groundnut would be covered by the aforesaid entry. Moreover, in case the Legislature wanted to tax parched groundnuts under a different head, then a separate entry would have been made for this commodity, as there is no separate entry provided under the Central Sales Tax Act for parched groundnuts. The same would be included within the entry relating groundnut or peanut. The reference is accordingly decided against the Revenue and in favour of the assessee. (ASHUTOSH MOHUNTA) JUDGE March 22, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE