Law:

Section:

Sales-tax Act, 1951 --- Section 7(1) -- Exemption --- Products of hammer work -- Manufacture of kerosene oil stove --- Bulk of process of manufacture through hammer --- Whether products of hammer work and exempt from tax -- Held yes --- Sales-tax Notification No. 9, dated 27-6-1951 (Item No.15)-- ORDER The order was passed by M.T. SIDDIQUI, President.--We proposed to dispose of these four appeals by the same order as the common objection involved is about the taxability of Kerosene Oil Stoves manufactured by the appellant. 2. It is common ground that the appellant manufactures kersosene oil stoves with the help of the ordinary screw presses driven by hand as well as electricity. The appellant contended before the assessing officer that the goods produced were products of hammer work and, therefore, exempt under item No. 15 of Notification No. 9, date 27th June, 1951. This claim was not accepted by the Sales-tax Officer nor by the Appellate Assistant Commissioner, but the case was ultimately sent back to the Sales-tax Officer for fresh adjudication by the Tribunal as it was thought that the real process for the manufacture of the kerosene oil stoves must be examined to determine whether the products are made with hammer. The Sales-tax Officer on re-examination came to the conclusion that the process involved in the manufacturing of the kerosene oil stoves was that of moulding and not of hammering. Consequently he refused to accept the appellant's claim for exemption of these goods from the levy of sales-tax. The Appellate Assistant Commissioner again confirmed this view. The matter has consequently again come up before us. 3. The appellant at the outset stated that the Sales-tax Officer who subsequently made the assessments had in fact visited the business premises and a complete demonstration of the various processes was given to him. Similarly a demonstration was given before the Appellate Assistant Commissioner as well but the same has not been taken note of, he also tried to place reliance on a letter from the Director of Industries, West Pakistan, Development Wing, Lahore dated 30th May, 1963 wherein it has been stated that the process of the manufacture of…

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