JUDGMENT

MUMTAZ HAIDER RIZVI (MEMBER TECHNICAL).-This appeal is an outcome of the Hon'ble Peshawar High Court, Peshawar's order dated 12-4-2006 in S.A.O. No.65 of 2001, whereby the case has been remanded to this Tribunal for decision afresh.2. In its first orders, the Customs, Central Excise and Sales Tax Appellate Tribunal, Peshawar Bench vide its judgment dated 26-5-2001 had allowed the appeal of Messrs Pakistan Tobacco Company Limited ("PTC") (hereinafter called as the appellants) against Order-in-Original No.33 of 1999, whereby adjustment of input tax paid on account of "Machinery Spares" and a "Fork Lift Truck" was allowed and it was ruled that negative terms of S.R.O. 1307(I)/97 dated 20-12-1997 have to be ignored being in conflict with the substantive provisions of the Sales Tax Act, 1990 (hereinafter termed as the Act).3. The Department assailed the said order of the Tribunal before the Hon'ble Peshawar High Court, Peshawar on the ground that input tax adjustment in relation to sales ta...