The High Court adjudicated a reference questioning the levy of purchase tax on cotton seed purchased for oil crushing based on the sale of oil cakes outside the State. The Court held the question is decided in the same terms as a prior precedent against the assessee.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
GSTR No.23 of 2002 DATE OF DECISION: March 5, 2010
M/S SANJEEV OIL MILLS, NOOR MAHAL ROAD, ...PETITIONER PHILLAUR
VERSUS
THE 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, ADOCATE FOR THE PETITIONER. MR. O.P. DABLA, DAG, PUNJAB.
ASHUTOSH MOHUNTA, J.(ORAL)
The Tribunal has referred the following question of law for adjudication to 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 byproduct “Khal” (oil cake) was sent to consignment basis outside the State of Punjab? ”
The aforementioned question was also the subject matter of decision in GSTR No.63 of 1997, M/s Shri Krishna Oil and General Mills vs. State of Punjab , decided on 22.1.2009. As per the aforementioned judgement, 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 same terms as in M/s Shri Krishna Oil and General Mills' case (supra).
| (ASHUTOSH MOHUNTA) JUDGE |
|
|---|---|
| March 5, 2010 |
(MEHINDER SINGH SULLAR) |
| Gulati | JUDGE |
1 issue framed by the court
Whether purchase tax is leviable under Section 4-B of the Punjab General Sales Tax Act, 1948 on cotton seed purchased for oil crushing if its byproduct is sold outside Punjab?
Colour shows how this judgement treated each authority
M/s Shri Krishna Oil and General Mills vs. State of PunjabRelied on¶12
GSTR No.63 of 1997, M/s Shri Krishna Oil and General Mills vs. State of Punjab, decided on 22.1.2009
1 provisions across 1 enactments
M/s Sanjeev Oil Mills
The State of Punjab
Ashutosh Mohunta
Mehinder Singh Sullar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
