Law: Sales Tax Act, (III of 1951)

Section: 17(2)

Sales-tax Act, 1951 -- Section 7 read with Notification No. 9, dated 27-6-1951, item 15 (before substitution by S.R.O. 898(I)/74 dated 2-7-1974 - Sections 17, 17(2) -- Exemption -- Products of iron foundries and steam and hammer works -- Assessee a manufacturer of steel almirah -- Hammer work used in the production was the dominant factor --Steel almirah whether product of hammer work and exempt from sales-tax - Held yes -- Reference to High Court -- Question of law or fact -- Tribunal's finding that the goods were products of hammer work -- Whether finding of fact -- Held yes -- Whether gives rise to any question of law -- Held no -- Assessment -- Question of fact -- Question as to what process used for manufacture of a particular article -- Held, a question of fact -- Income-tax Appellate Tribunal finding goods to be product of hammer work -- Finding being one of fact, High Court, held, rightly came to conclusion of no question of law being involved in case -- JUDGMENT The judgment of the Court was delivered by MUHAMMAD HALEEM, ACJ.--These appeals, by special leave, arise from the common judgment of the erstwhile High Court of West Pakistan, Lahore, dated 25th of May, 1970, by which Civil Miscellaneous Nos. 2306 and 2307 of 1970 were dismissed. By this application under section 17(2) of the Sales Tax Act, 1951, a prayer was made that the Income Tax Appellate Tribunal be directed to state the case and to refer it to this Court. The question framed for reference was as follow:-- "Whether on the fact and in the circumstances of the case, the Tribunal was justified in holding that the almirahs manufactured by the assessee were products of hammer works and as such exempt from sales tax under Notification No. 9 dated 27th of June, 1951." The Income Tax Tribunal had declined to refer this question on the ground that in was a question of fact as to whether a particular article was a result of hammer works or not. The application in Civil Misc. 2306 of 1970 arose from the following facts:-- The respondent in both the appeals is the same and at the relevant time was engaged in the manufacture of steel almirahs and safes. The Sales Tax Officer issued notice to the…

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