IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.S.T.R. No.57 of 1991 Date of decision:18.09. 2006 M/s Punjab Land Developoment and Reclamation Corporation Ltd., Ludhiana. -----Appellant Vs. State of Punjab. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: None for the Assessee. Ms. Urvashi Dhugga, AAG, Punjab. ----- ORDER: The following question of law has been referred for the opinion of this Court by the Sales Tax Tribunal, Punjab, arising out of its order dated 30.10.1990 in respect of assessment year 1985-86:- Whether in the facts and circumstances of the case, the Tribunal was justified in law in holding that gypsum is not fertilizer and is not exempt from tax under item 44 of Schedule B of Punjab General Sales Tax Act?” It is not disputed that during pendency of this reference, the matter has been decided by a Division Bench of this Court vide judgment reported in Haryana Land Reclamation and Development Corporation v. State of Haryana, 1993(91) Sales Tax Cases 555 and it was held that gypsum is a fertilizer and is therefore, exempted from tax under the relevant entry of the Schedule. Accordingly, following the above judgment, we decide the reference in favour of the Assessee and against the Revenue. ( ADARSH KUMAR GOEL ) JUDGE September 18, 2006 ( RAJESH BINDAL ) ashwani JUDGE