JUDGMENT

The instant Sales Tax Reference Appeal, under Section 47 of the Sales Tax Act, 1990 ('the Act 1990') has been filed by the appellant/department i.e. The Commissioner Inland Revenue ('CIR'), Zone-II, Regional Tax Office, Quetta at Hub, assailing the order dated 06.10.2023 ('the impugned order'), passed by the Commissioner Inland Revenue ('the CIR(A)'), whereby the appeal filed by the respondent No.1, i.e. M/s. Deenar Industries (Pvt.) Ltd. ('the registered person') against the Order-in-Original No.04 of 2023-24, dated ; 27-07-2023, passed by the Deputy Commissioner Inland Revenue ('DCIR') was allowed by setting aside the same/order-in-original and order dated 03.02.2025 ('the impugned order'), passed by the Appellate Tribunal Inland Revenue (Karachi Bench) Karachi ('the Appellate Tribunal') (respondent No.2), whereby, the appeal filed by the appellant/department was dismissed by upholding the order of the CIR(A).Briefly stated facts arising out of the instant appeal are that during the ...