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Sales Tax Act (III of 1951)--- --S. 7(l)-Sales Tax Notification No. 9 item No. 44, dated 27-6-1951 as amended by S. R. O. No. 903(1), dated 2-7-1974-Assessee manufac­turer of steel furniture-Notwithstanding the fact that some plastic material was used in manufacture of steel furniture by assessee, it could not be held, that it was not "steel furniture "-Held, Sales Tax Officer was not justified to charge sales tax on such furniture. Messrs Ghulam Muhammad and Brothers Ltd. v. C. B .R. and others 1973 PTD 221 fol. ORDER MUHAMMAD MAZHAR ALI (PRESIDENT).-This departmental appeal is directed from the order of the learned Appellate Assistant Commissioner, A-Range, ,,,.pertaining to the sales tax assessment year 1975-76, whereby he has held that the furniture manufactured by the assessee-respondent are steel furniture and hence exempt from sales tax vide item No. 44 of sales-tax Notification No. 9, dated 27th June, 1951, as amended by SRO. 903 (1)/74, dated 2-7-1974. The levy of sales tax amounting to Rs. 45,085 by the Sales Tax Officer has, consequently, been knocked off. 2. The facts insofar as they are relevant for purposes of this appeal are these. The assessee-respondent manufactures furniture like chairs, dinning table Sets, T. V. Trollies and other types of tables which, the assessee claimed to he made of steel (in some cases mixed with wood) and plastic. It filed sales tax returns for the period ending 30th June, 1976, i. e. relating to barge year 1975-76, showing total sales at Rs. 2,05,423. It claimed exemption in respect of the entire sales. The Sales Tax Officer being of the view that the furniture made by the assessee was not made of steel only, but was invariably made of moulded plastic and metal/aluminium, issued a notice dated 6-10-1976 to it calling certain information, such as, (i) details- of items manufactured /produced; (ii) details of raw-material consumed; etc. The assessee, vide its counsel's letter, dated 27th November, 1976, made a reply to the said notice, contending inter alias that it deals in steel furniture which exempt from Sales Tax under item No. 44 of Notification No. 9, dated 27-6-1951 as amended by SRO. 903 (1)/74, dated 2-7-1974.…

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