Law:

Section:

Constitution of Pakistan (1973)----- Art. 185 (3;-Central Excises and Salt Act (I of 1944), S. 3(1)(4) read with Excise Duty on Production Capacity (Cotton Yarn) Rules ­Leave to appeal granted to examine substantial question of public importance regarding validity of imposition of excise duty a manu­facture of man-made fibre yarn by machinery or plant already assessed to production capacity tax in respect of manufacturer of cotton yarn. Shah Jamil Alam, Dy. A.-G. instructed by Yousaf Rafi, Advocate-o0­Record for Petitioner. Khalid Anwar, Advocate with S. M. Abbas, Advocate-on-Record for Respondent. ORDER ANWARUL HAQ, C. J.-This petition by the Federal Government, directed against a short order made by a Division Bench of the High Court of Sind and Baluchistan, on 18-11-1976, raises a substantial question of law of public importance regarding the validity of the imposition of excise duty on the manufacture of man-made fibre yarn, by machinery or plant already assessed to production capacity tax in respect of the manufacture of cotton yarn. In the short order placed on the file the learned Judges have observed that both cannot be imposed even according to the formula devised by the Central Board of Revenue, as…

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