ORDER

In this further appeal under section 47 of the Sales Tax Act, 1990 directed against an order of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore dated 2-9-2002, following questions of law are claimed to have arisen:--(i) Whether on the facts and circumstances of the case the learned Tribunal was justified to hold that provisions of S.R.O. 578(I)/1998, dated 12-6-1998 pertaining to input on diesel were not. iii conflict with any substantive provision of the Sales Tax Act, 1990?(ii) Whether on the facts and circumstances of the case the learned Tribunal was justified to hold that the Federal Government was empowered to-specify goods under section 8(1)(b) of the Sales Tax Act, 1990 on which input tax was not admissible in contradiction to section 8(1)(a) of the Act?2. On hearing the submissions made at the bar by the parties at pre�admission stage we are of the view that both questions as framed cannot be said to raise a substantial legal controversy between the registered per...