M.M. KUMAR, J. - At the instance of the assessee - dealer an application under section 22 of the Punjab General Sales Tax Act, 1948 (for brevity, "the Act") was filed before the Sales Tax Tribunal, Punjab (for short, "the Tribunal") for referring two questions of law for the opinion of this court. Accordingly the Tribunal accepted the application opining that substantive questions of law would emerge from the order dated March 26, 1996 passed by the Tribunal in Appeal No. 556 of 1994-95 in respect of assessment year 1991-92. Hence it has referred the following questions for the opinion of this court :

(i) Whether, in the facts and circumstances of the case, provisions of section 4B are attracted when a part of by-product, i.e., oil-cakes valuing Rs. 48,30,399 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 seeds purchased within the State of Punjab) were sold within the State of Punjab ?

(ii) In case the reply to question No. 1 is in affirmative; Is tax under section 4B not leviable in respect of oil-cakes valuing Rs. 48,30,399 sent for sale outside the State on the proportion between Rs.