' SALEEM AKHTAR, J.---The petitioners seek leave to appeal against the judgment passed by the learned Judge in Chambers allowing the writ petition filed by the respondent holding that demand for payment of sales tax from the respondent in respect of consignments where letters of credit have been opened before the withdrawal of the notification of exemption is without lawful authority.
2. The respondent had opened 14 letters of credit on various claws ranging between 16-2-1995 to 20-2-1996 for import of copper tubes, aluminium plane indoor/outdoor units and components. It claimed benefit of exemption from sales tax under the SRO No,504(I) of 1994 dated 9-6-1994. This exemption was withdrawn on 4-4-1996. On arrival of goods the respondent claimed exemption from sales tax, but in view of section 6 of the Sales Tax Act, the petitioners insisted that the respondent was liable to pay the sales tax as section 31-A of the Customs Act was applicable to it.
3. Leave was granted to consider similar question in M/s M.Y. Electronics Industries (Pvt.) Ltd.
Through Manager v. Government of Pakistan (Ministry of Finance), Islamabad and 5 others (1991 SCMR 2123). Accordingly leave is also granted in this case. The appeal should be heard along with the appeals arising out of the aforestated reported petitions. 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.