Court referred a question of law regarding tax on cotton seed purchase. Decided in terms of a precedent rejecting tax liability when by-products are sent outside state.
Appeal decided in same terms as referenced precedent; question answered against assessee and in favour of revenue.
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.
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STR No.10 of 2002
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
STR No.10 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.10 of 2002
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same terms as in M/s Sh. Krishna Oil & General Mills case
(supra).
( ASHUTOSH MOHUNTA) JUDGE
March 08, 2010 (MEHINDER SINGH SULLAR) sonia JUDGE
1 issue framed by the court
Whether purchase tax was leviable under Section 4-B of the Punjab General Sales Tax Act, 1948 on the purchase price of cotton seed purchased for crushing it into oil on the ground that its by-product
Colour shows how this judgement treated each authority
M/s Sh. Krishna Oil & General Mills vs. State of PunjabFollowed¶17
GSTR No.63 of 1997 titled as M/s Sh. Krishna Oil & General Mills vs. State of Punjab decided on 22.01.2009
1 provisions across 1 enactments
M/s Narain Oil & General Mills
State of Punjab
Ashutosh Mohanta
Mehinder Singh Sullar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
