Allowed
M/S Narain Oil & General Mills v. Pb. State
Punjab & Haryana HCSTR/4/2002
Case brief
AI extract
What is this about?
The High Court of Punjab and Haryana decided a Reference Question on whether purchase tax was leviable on cotton seed purchased for oil extraction. The Court followed a prior judgment holding that tax was leviable when by-products were sent outside the State, dismissing the appeal.
What did the court decide?
Reference question answered against the assessee and in favour of the Revenue based on the prior decision followed.