1. ' MUHAMMAD AFZAL ZULLAH, J.--Leave to appeal has been sought by a firm an assessee of sales tax, against the dismissal of its writ petition by the High Court.
2. ' The case stands concluded by a finding of fact that what the petitioners treated as a consignment of "strips" was in reality held to be that of "wire".
3. ' The factual controversy raised before the High Court was resolved as follows:-- "The points raised by the learned counsel for petitioner regarding measurement etc. Involve disputed questions of fact which require the recording of evidence which is not the normal function of this Court. There is no grievance of mala fides on the part of the Department. The samples were taken in the presence of the representative of the Department, and the consignment treated as wire after chemical test and physical measurement, and all the points, primarily disputed questions of fact, have been duly considered and rejected by the authorities, which had the jurisdiction to decide the matter. No such jurisdictional defect or error of law has been pointed out which should persuade me to exercise my Constitutional jurisdiction. The principle stated in Muhammad Husain Munir's case PLD 1974 SC 139 is aptly applicable."
4. Learned counsel for the petitioners contended that the tests conducted by the Landhi Small Tools Factory could not be relied upon because the petitioners were not associated in the performance of those tests. We do not agree with him.
5. ' It is not the case of the petitioners that the samples of the commodities were not taken within their knowledge or without notice to them. That being so and no defect having been discovered with regard to the tests, the argument has no force.
6. ' No other point has been urged. Leave to appeal is refused.