JUDGMENT

NAZIM HUSSAIN SIDDIQUI, J.---These appeals by leave of this Court are directed against the judgment, dated 25-5-1994 passed by a learned Judge, Lahore High Court,. Rawalpindi Bench, whereby Writ Petitions Nos. 1046, 1047 and 1048 of 1991 were allowed.2.. In all these matters common questions of facts and law are involved and the respondents namely, Messrs Maple Leaf Cement Company Limited (Civil Appeal No. 790/1995), Messrs White Cement Industries Ltd. (Civil Appeal No. 1791 / 1995) and Messrs . Pak Cement Limited Company (Civil Appeal No. 792/ 1995) are the companies incorporated under the Companies Ordinance, 1984 and are being run in the public sector under the control of the Ministry of Production, Government of Pakistan through State Cement Corporation of Pakistan. They are manufacturing cement in their respective plants, which are situated at Iskandarabad. Vide Notification No. 523(1)/83, dated 26-6-1988, their production was subjected to payment of sales tax. They claimed to hav...