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Sales Tax Act (III of 1951)--- S. 17(2) read with Sales Tax Notification No. 9, dated 27th June, 1951, item 15 [as amended by Sales Tax Notification No. 3, dated 16th March, 1952]-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.-[Question of fact]. Mansur Engineering Works Ltd. v. The Commissioner of Income-tax/ Sales Tax, East Pakistan and others 1968 P T D 90 and The Commissioner of Sales Tax v. Messrs Alnoor Industries Ltd., Lahore 1980 P T D 188 ref. M. 11yas Khan, Advocate and Iftikharuddin Ahmad, Advocate-on-Record for Appellant. Respondent : Ex parte. Date of hearing : 12th December, 1981, JUDGMENT MUHAMMAD HALEEM, ACTG. C. J.-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 follows :-- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the almirabs 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 it was a question of fact as to whether a particular article was a result of hammer works or not. The application in Civil Miscellaneous No. 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 respondent requiring it to file its returns for the assessment years 1958-59 and 1959-60. But as the respondent failed to file the…

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