Law: Income Tax Ordinance, 2001

Section: 2(29C),153(7)(iv)(a)(b)

Law: Sales Tax Act, 1990

Section: 2(16)

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 2(29-C) & 153(7)(iv)(a)(b)---Status of industrial undertaking---Determination---Respondent/company claimed to be 'industrial undertaking', but Additional Commissioner Inland Revenue, treated the company as not being an 'industrial undertaking' vide order-in-original---Commissioner Inland Revenue (Appeals) passed detailed order holding that company was an industrial undertaking meeting all requirements of S.2(29-C) of the Income Tax Ordinance, 2001 and that company carried out manufacturing process---Validity---Company had claimed that it was licensed by Oil and Gas Regulatory Authority to import bulk LPG; blend and filter the same, add odor regularizers and bottle it into small cylinders according to the requirement of industrial and domestic user; which clearly was manufacturing process as the result product was different from the raw material imported/used and the end product was usable for domestic consumption---Company had employed more than ten employees and the salary bill for the year was Rs.65,7400---Company used electric energy and in that way fulfilled the conditions of industrial undertaking--- Commissioner Inland Revenue (Appeals), after examining the manufacturing process of company held that it was an industrial undertaking---Case was not that of a commercial importer as claimed by the department---Representative of company also submitted copies of facilities where processing was being carried out which showed, pipelines, motors, pumps, various gauges and other equipments and machinery; which was used for mixing of two types of gasses, filling, bottling according to various process of safety---Company, therefore was an industrial undertaking as per Ss.2(29-C) & 153(7)(iv)(a)(b) of Income Tax Ordinance, 2001---Departmental representative, had not been able to rebut the finding of Commissioner (Appeals)---Appeal by the department was dismissed and the order of Commissioner (Appeals), was confirmed and same required no interference. 2017 PTD 1181; 2000 PTD 874; 1982 SCMR 523; PLD 1959 Lah. 955; Goel Industries v. CST (1971) 28 STC 729; Industrial Oxygen v. CCE 2000 (120) ELT 188 (CEGAT); Puttar…

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