Disposed

State of Haryana v. M/S.Swastik Metal Works, Jagad

Punjab & Haryana HC8 Mar 2010GSTR/3/2000

Case brief

AI extract

What is this about?

The High Court adjudicated two legal questions referred by the Tribunal regarding the levy of tax under Section 4-B for consigning oil cakes outside Punjab. The Court found the questions already answered in a previous judgment, M/s Sh. Krishna Oil & General Mills case, and disposed of the reference accordingly.

What did the court decide?

The reference was disposed of in the same terms as decided in the M/s Sh. Krishna Oil & General Mills case.

State of Haryana Vs M/S.Swastik Metal Works, Jagad — Punjab & Haryana HC (2010) — LawSathi Research

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GSTR No.3 of 2000

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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GSTR No.3 of 2000 Decided on : 08.03.2010

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M/s Shri Ganesh Oil & General Mills, Dirba

... Petitioner

versus

State of Punjab

... Respondent

CORAM : HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR

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Present : Mr. K.L.Goyal, Sr. Advocate with Mr. Sandeep Goyal, Advocate for the appellant.

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Mr. Piyush Kant Jain, Addl. AG, Punjab for the respondent.

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ASHUTOSH MOHUNTA, J. (ORAL)

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The Tribunal has referred the following questions of law for adjudication by this Court:

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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 outside the State of Punjab for sale on consignment basis and the entire oil and rest of the oil cakes (produced from cotton seeks purchased within the State of Punjab) were sold within the State of Punjab?

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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

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GSTR No.3 of 2000 -2-

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cakes vis-a-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?

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As far as question No.(i) is concerned, the same has been answered against the assessee and in favour of the Revenue in GSTR No.63 of 1997 titled as M/s Sh. Krishna Oil & General Mills vs. State of Punjab , decided on 22.01.2009, by this court.

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As far as question No.(ii) is concerned, the same has been answered in favour of the dealer assessee and against the Revenue in M/s Sh. Krishna Oil & General Mills's case (supra).

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As both the questions of law have been answered in M/s Sh. Krishna Oil & General Mills (supra), this reference is also disposed of in the same terms as in M/s Sh. Krishna Oil & General Mills(supra).

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( ASHUTOSH MOHUNTA) JUDGE

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March 08, 2010 sonia

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(MEHINDER SINGH SULLAR) JUDGE

State of Haryana v. M/S.Swastik Metal Works, Jagad

Case brief

What is this about?

What did the court decide?

State of Haryana v. M/S.Swastik Metal Works, Jagad

Case brief

What is this about?

What did the court decide?

What the court decided

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