JUDGMENT NASIR ASLAM ZAHID, J.-7I. This case relates to assessment year 1971-72. The question for determination in this case is about application of Notification SRO 51(R), dated 1st July, 1961 issued under section 7 of the Sales Tax Act, 1931. The question for our opinion in this application under section 17(2) of the Sales Tax Act, 19 51 is as follows: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that goods manufactured by the assessee and sold to the other party locally who exported the same, are exempt in the hands of the assessee company under Sales Tax Notification No. S.R.O. 51(R), dated 1st July, 1961."
2. We have heard Mr. Shaikh Haider, learned counsel for the department and Mr. Ali Athar, learned counsel for the respondent assessee.
3. It is submitted by Ali Athar, learned counsel for the assessee, that identical question has been answered in the following three reported judgments of this Court. (i)
Adam Limited vs. Commissioner of Income Tax (1967) I6 Taxation 97. (ii) H. Nizamuddin & Sons vs. Commissioner of Sales Tax 1983 PTD 108. (iii) Hussain Industries Limited vs. Commissioner of Sales Tax 1983 PTD 114 = PTCL 1983 CL. 155.
4. Mr. Shaikh Haider, learned counsel for the department, submits that no doubt identical question has been answered in the aforesaid judgments but the assessee was liable to pay sales tax on the goods sold to the local exporter, and, after actual export of goods, reimbursement of sales tax could have been claimed.
5. On a perusal of the record we find that no such point had been raised before the Income Tax Tribunal. In any case it is an admitted position that the goods have in fact been exported in the present case and the question raised in this case already stood answered in the three reported judgments referred to by Mr. Ali Athar Advocate for the assessee. We are in respectful agreement with the view taken in the aforesaid three judgments of this Court on the interpretation C.S.T. Vs. Mekran Fishries, Limited CL. 349 of the Notification dated 1st July, 1961.
6. As a result the question referred in this case is also answered in the affirmative.