1. ' 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) of the Sales Tax Act and the following question has been referred.
2. "Whether, on the facts and in the circumstances of the case the Tribunal was justified in directing the Sales Tax Officer to allow refund of Sales Tax on the amount of vegetable ghee consumed, on the basis that it was not exempt but had suffered sales tax."
3. ' Both the learned counsel have referred to Commissioner of Sales Tax, Central Zone, Karachi v. A & B Food Industries Ltd. Karachi 1985 P.T.D.
488. They have adopted the same arguments which were raised in this case. We have gone through this exhaustive judgment and find no reason to disagree with it.
4. Mr. Iqbal Naeem Pasha has pointed out that appeal against this judgment is pending before the Supreme Court. Be that as it may, following this judgment we answer the reference in the negative.