| Citation(s) |
|---|
| 1991 SLG 3188 1991 SLD 3188 = 1991 SCMR 2475 |
Civil Appeal No.201-K of 1984, decided on 26th May, 1991.
Zaffar Hussain Mirza, Naimuddin and Ajmal Mian, JJ
METALEX CORPORATION LTD. --Appellant
VERSUS
COMMISSIONER OF SALES TAX---Respondent
Law:
Section:
NAIMUDDIN, J.---In this appeal, by leave, the judgment of the High Court of Sindh dated 22-12-1983 passed in Sales Tax Reference No.103 of 1973, is impugned in the following circumstances:
2. The appellant is an assessee, carrying on business of manufacture and sale of electric fans. For the financial year 1965-66 the appellant obtained manufacturing licence under section 8 of the Sales Tax Act, 1951.