By way of filing this reference application under Section 133 of the Income Tax Ordinance, 2001 (hereinafter to be referred as the "Ordinance"), the Applicant has challenged impugned order dated 21.09.2016, passed by the Appellate Tribunal Inland Revenue Islamabad Bench, Islamabad (the"Appellate Tribunal") in I.T.A.No.698/IB/2016 (Tax Year 2015).2. Briefly, facts of the case are that the taxpayer drove income from the sale/purchase of kitchen/table glass ware and filed return for tax year, 2015, which was taken to be assessment order under Section 120 of the "Ordinance". Notice under Section 122(5A) was served by confronting payment of turnover/minimum tax under Section 113 and construing the assessment order as erroneous and prejudicial to the interest of revenue. The Applicant filed reply thereto, which was found to be unsatisfactory, as such, claim of Applicant that turnover tax should have been charged on reduced rate instead of normal rate of 1% as the same falls in the definition...