JUDGMENT

Munib Akhtar, JUSTICEAt the conclusion of the hearing, the following short order was made:For the reasons to be recorded later, Civil Appeals No. 489- 490/2013 are allowed whereas Civil Appeal No. 1302/2014 is adjourned.2. The matters arise out of the Income Tax Ordinance, 1979 (Ordinance) and the point in issue is the applicability or otherwise of clause (9) of Part IV of the Second Schedule to that Ordinance (Clause 9). The Appellate Tribunal had decided against the assessee (on the latters appeals) but, on a tax reference filed in the High Court, the decision was reversed by means of the impugned judgment. The department sought leave to appeal, which was granted vide order dated 15.04.2013. The assessment years involved are 1994-95 and 1995-96.3. Clause 9 was added to the Ordinance in 1991. As originally inserted it was in the following terms (emphasis supplied):(9) The provisions of section 80C in so far as they relate to payments on account of the supply of goods on which tax is d...