STR No.16 of 2002 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STR No.16 of 2002 Decided on : 08.03.2010 M/s Narain Oil & General Mills ... 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 appellant. Mr. Piyush Kant Jain, Addl. AG, Punjab for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Tribunal has referred the following question of law for adjudication by 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 subject matter of decision in GSTR No.63 of 1997 titled as M/s Sh. Krishna Oil & General Mills vs. State of Punjab, decided on 22.01.2009. As per the aforementioned judgment, 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 STR No.16 of 2002 -2- same terms as in M/s Sh. Krishna Oil & General Mills case (supra). (ASHUTOSH MOHUNTA) JUDGE March 08, 2010 (MEHINDER SINGH SULLAR) sonia JUDGE