Law: Sales Tax Act, (III of 1951)

Section: 17,17(2)

[Sales Tax Act, 1951 (III of 1951)]........Section 17(2)-Reference to High Court-Question of law arising out of Tribunals order-Licensed manufacturer-Sales Tax paid on yarn-Yarn sold to purchasers without utilizing the same in the manufacture of mazri cloth-Assessee claiming refund of sales tax paid on yarn Tribunal setting aside assessment order directing verification of sales and allowance of refund only to the extent the assessee could establish sales of yarn to licensed manufacturer or consumption thereof in finally taxable goods-Reference to High Court for determination whether refund of sales tax was due to the assessee on sales of yarn sold and consumed in taxable goods produced therefrom by purchasers-Such question not raised before Tribunal-Question whether arises out of Tribunals order-Held no. JUDGMENT [The judgment of the Court was delivered by MUHAMMAD AMIN BUTT J.]-By this reference application under Section 17(2) of the Sale Tax Act, 1951 the Commissioner of Sales Tax requests this Court to consider and decide the questions allegadly arising out of the order dated 23-7-1970 passed by the Income Tax Appellate Tribunal in respect of the assessment for the year 1961-62 made against M/s. Lyallpur Industries Limited, Riaz Building, Shahalam Market, Lahore. 2. The brief facts of the case as found by the learned Appellate Tribunal are that the assessee 21 licensed manufacturer claimed a refund of Rs. 7640/- on account of sales tax paid on purchase of yarn. The claim was refused by the Sales Tax Officer on the ground that the products of the assessee namely mazri cloth being exempt, the claim was not tenabie. 3. The assessee being aggrieved by the order passed by the Sales Tax Officer filed an appeal before the Appellate Assistant Commissioner claiming that it was entitled to the exemption of Rs. 21942/- being the price of yarn sold as such without consuming the same in the manufacture of mazri cloth. The claim was allowed by the learned Appellate Assistant Commissioner. Aggrieved by the order of the Appellate Assistant Commissioner, the Sales Tax Officer filed a second appeal before the Income Tax Appellate Tribunal under Section 15 of the Sales Tax…

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