STATE OF PUNJAB Vs. PARKASH CHAND KISHAN KUMAR

JUDGEMENT

(1.) THIS order will dispose of G. S. T. References Nos. 4, 10 and 11 of 1970 as the question of law referred to this court for decision is the same, that is:

(2.) THE Sales Tax Tribunal, Punjab, by its order dated 4th April, 1969, in State of Punjab through Excise and Taxation Commissioner, Punjab v. Parkash Chand Kishan Kumar, Nabha, held that chokar of wheat is husk and is covered by item 15 of Schedule B appended to the Punjab General Sales Tax Act, 1948. His reasons for this conclusion are as under:

(3.) IN his order dated 3rd December, 1969, the Tribunal further observed that " 'bran' is the outer husk of wheat separated from the flour after grinding. Grinding of wheat takes place after thrashing and winnowing. After thrashing only outer husk which is dry and leafy in texture and is of no value is separated by winnowing; the inner husk remains intact and is separated after the wheat grain has undergone the process of grinding. Hence 'bran' is only the inner husk (chokar) of wheat".