ORDER

ORDERCH. ANWAAR UL HAQ (JUDICIAL MEMBER).--The titled Sales Tax appeal, has been preferred at the instance of registered person calling in question the impugned order No.3 dated 30-11-2011 passed by the learned CIR (Appeals-II), Lahore.2. The relevant facts for disposal of present appeal are that during the course of audit of sales tax record of the appellant in respect of the tax periods July 2008 to June 2009, it was observed that the registered person had made in-house consumption of Sulphuric Acid which was used to manufacture of SSP (Fertilizer). SSP (Fertilizer) is exempt from levy of sales tax under SRO 535(I)/2008 dated 11.06.2008. According to the Department, raw material and intermediary goods manufactured or produced and services provided or rendered by the registered person, consumed in house for the manufacture of goods subject to sales tax are exempted under Serial No.4 of Table 2 of Sixth Schedule to the Sales Tax Act, 1990. Since, the final product of the registered per...