Law: Sales Tax Act, (III of 1951)

Section: 7,27(2)

Sales Tax Act (III of 1951)---Ss. 7 & 27 (2)--Notification No.S.R.O. 111 (R) /67 dated 16-6-1967--Exemption-Claim of assessee for refund of sales tax paid on the vegetable ghee consumed by it in manufacturing of biscuits on ground that it was not exempt but had suffered sales tax was not justified. ]Commissioner of Sales Tax Central Zone, Karachi v. A & B FoodIndustries Ltd. Karachi 1985 P T D 488 fol.JUDGMENT SALEEM AKHTAR, J.--This case relates to assessment years 1971-72. 1972-73 and 1973-74. The respondent is a private limited company, which was manufacturing biscuits in which vegetable ghee was also consumed. By Notification S.R.O. 111 (R) dated 16-6-1967 vegetable ghee was exempted from payment of sales tax with effect from 11-6-1967. In view of this Notification the respondent claimed refund of sales tax paid on the vegetable ghee consumed by it in manufacture of biscuits. This claim was refused. An appeal was filed by the respondent before the Tribunal which accepted claim. The applicant then filed an application under Section 17 (1)…