NASIM SIKANDAR, J.-- This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal at the instance of CIT Companies Zone Lahore. Following common question of law has been framed for our reply and consideration:- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in allowing exemption from tax under clause 101 of Second Schedule of the Income Tax Ordinance, 1979."
2. The respondent is a private limited company and at the relevant time derived income from manufacturing and preparing of Cheese batter cream milk etc. In its dairy product at Pakpattan an Sharif Road, Sahiwal. For the Assessm ent Years 1979-80, 1980-81, 1982-83, 1984-85, and 1985-86 the declared trading results were accepted. The claimed exemption from levy of tax with reference to clause 101 not Second Schedule to the Income Tax Ordinance was to be refused. Also it was found that SRO No. 142 (1)/70, dated 1.7.1070 containing the provisions identical to the said clause 101 were not attract Into the case.
3. The learned Tribunal on second appeal found for the assessee with reference to a similar order recorded by them in favour of the assessee in the earlier assessment years it was held that the income derived by the assessee was necessarily from dairy farming which was exempted both under the SRO as well as the said clause of the Second Schedule to the Income Tax Ordinance.
4. After hearing the learned counsel for the revenue we are not inclined to answer the aforesaid question for two reasons. Firstly the question if a particular product is eligible for enjoyment of exemption under any provision of law in not a pure question law. Secondly, the Tribunal in the aforesaid years found for the assessee and against the revenue with reference to their decision.
That judgment or the reasons contained therein have not been placed before us so that we could see for ourselves if the view adopted by the Tribunal is sustainable at law. That having not been done, this reference must fail on both counts.
5. Answer declined.