ORDER

Through this common order we will be deciding three Special Sales Tax Reference Applications, each maintained under Section 63 of the Sindh Sales Tax on Services Act, 2011 (hereinafter referred to as "Act 2011), bearing: (i) SSTRA No. 68 of 2016,(ii) SSTRA No. 93 of 2016, and (iii) SSTRA No.40 of 2018. A.SSTRA No. 68 of 20162.SSTRA No. 68 of 2016 has been maintained by Summit Capital(Private) Limited (hereinafter referred to as the Applicant in "SSTRA No. 68 of 2016") as against an order dated 6 May 2016 passed by the Appellate Tribunal, Sindh Revenue Board in Appeal No. 115 of 2015, which order partly allowed that appeal and which emanated from Order-in-Appeal No.46 of 2015 dated 13 February 2015 passed by the Commissioner (Appeals) in Appeal No.122 of 2014 confirming Order-in-Original No. 488 of 2015 dated 18 September 2014 passed by the Assistant Commissioner-III, Sindh Revenue Board and which has been preferred by the Applicant on the following question:" … a. Whether t...