JUDGMENT

SYED ARSHAD ALI, JUSTICE:-- This consolidated judgment is aimed to decide the instant Tax Reference as well as the connected References, the detail whereof along with disputed claim in the show cause notices is provided in Annexure 'A' to this judgment, as adjudication of common questions of law and facts are involved therein.2. The petitioner-department has filed the instant Tax References under section 34A of the Federal Excise Act, 2005 (“Act of 2005”) against the judgments/orders of the Appellate Tribunal Inland Revenue, Islamabad dated 22.04.2021, 18.01.2022, 14.07.2022, 28.09.2022 and 10.10.2022 (“Tribunal”) whereby the worthy Tribunal accepted the appeals of the respondents and annulled/set aside the orders of the forum below; whereas in STR No. 37-P/2022 the worthy Tribunal dismissed the appeal of respondents.3. After assessing the record we are to answer the following questions of law which are arising out of the judgment of the Tribunal:-(i) Whether the economic activ...