' MAULVI ANWARUL HAQ, J.---This I.C.A. Proceeds against judgment dated 1-12-1999 in W.P. No,8329 of 1999, whereby the said writ petition filed by the appellant was dismissed with reference to judgment dated 17-11-1999 in W.P. No,25915 of 1998, the petitioners had challenged the imposition of sales tax at the rate of 1% and then further imposition of sales tax at the rate of 3% as further tax upon sale of goods, inter alia, by the petitioner to unregistered persons. This case was heard at some length on some earlier occasion. Today learned counsel for the petitioner as well as learned Standing Counsel draw our attention to the case Tandlianwala Sugar Mills Ltd. And others v.
Federation of Pakistan through Secretary, Ministry of Finance, Revenue and Economic Affairs, Islamabad and others 2001 SCM R 1398. We have examined the same. We find that whereas levy at the rate of 1% imposed vide Finance Act, 1998 had been set aside by the Hon'ble Supreme Court of Pakistan, it has been observed regarding imposition of the same levied at the rate of 3% vide amendment effected through Finance Act IV, 1999, it does not suffer from any legal infirmity.
2. The I.C.A. Accordingly is disposed of in terms of the said observation of the Hon'ble Supreme Court of Pakistan in the said judgment. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.