BEFORE MUHAMMAD DAUD KHAN, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER Versus BEFORE MUHAMMAD DAUD KHAN, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER

ORDER

1. MUHAMMAD DAUD KHAN (ACCOUNTANT MEMBER).--- This Departmental appeal is directed against CIT(A) order, dated 11-12-1999 on the issue of the rate of tax charged on export of cotton yarn. The Department had charged the tax at 1 % which the CIT(A) reduced to 0.75 % . Mr. Muhammad Umer Farooq, D. R. represented the appellant-Department while Syed Ashraf Ali, C.A. appeared for the respondent-Assessee. Mr. Umer Farooq, assailed the order of CIT(A) and argued that as the Assessing Officer had charged the tax at the rate of 1 % in accordance with C.B.R.'s Clarification vide their Letter No.F-1(WHT)/82, dated 1-12-1998 the CIT(A) was not justified to direct that the tax should be charged at 0.75 % . Syed Ashraf Ali, however, defended the CIT(A) order. We have heard the arguments and perused the orders. We find that the order of CIT(A) is based on the orders of this Tribunal and a decision of the Lahore High Court in W.P. No. 12504 of 1999, dated' 19th August, 1999 quoted in the body of the appellate order. D.R. could not make any convincing case for our interference in the matter. The reference to clarification issued by the C.B.R. is immaterial firstly because no copy of the clarification was produced before us and secondly -C.B.R.'s clarifications are not binding on this Tribunal. Had C.B:R. issued some notification and prescribed the rate in view of the powers assigned to them under specific provisions of law, the position would have been different but a clarification will not per se alter the rate or the view . of the Court in the matter. We, therefore, find no merit or substance in departments appeal, which is accordingly dismissed.

2. C.M.A./M.B.A./138 Tax (Trib.) Appeal dismissed.