ORDER

Through this further appeal under section 47 of the Sales Tax Act, 1990 an order of a Division Bench of the Customs, Excise and Sales Tax Appellate Tribunal, dated 30-3-1998 is assailed.2. Through that order the learned Tribunal opined that the amendment in section 7 of the Sales Tax Act, 1990 introduced by Finance Act, 1996 could be applied to the case of the assessee though it pertained to tax adjustment for the period of January, 1995 to June, 1995. Reliance in that regard was placed upon a judgment of the Hon'ble Supreme Court of Pakistan in Municipal Committee, Kasur v. Messrs Mehboob (1975 SCMR 180).3. The respondent is an assessee of the Sales Tax Department was proceeded -against on the ground of its having wrongly claimed adjustment of input tax to the tune of Rs.34.41,434 during the January, 1995 to June, 1995 on the entire raw material purchased production. The department was of the view that such adjustment allowable only proportionate to the quantity of raw material consum...