Section 80C tax on the income of some contractors and importers was not used in their own manufacturing of finished raw sugar due to the importation of raw sugar for their consumption and was sold to other Mills Assessing Officer. The raw material attracted tax revenue. Under section 80C of the Income Tax Ordinance 1979, as Assisi did not use raw sugar for personal use, the Assisi requested that raw sugar was not sold as a commercial commodity and was sold in the open market. Was not done but in fact the same was exchanged. Other sugar mills were not applicable for the industrial process and Section 80C of the Income Tax Ordinance 1979, the first appellate authority, after reviewing the date of the case, was directed to approve the commercial accounts but Will maintain the process of the relevant tax officer. According to the history of the taxpayers, the results of NG certification under section 80C of the Income Tax Ordinance, 1979, which were retained at the appellate tribunal order level of the first appellate authority in connection with the acceptance of the commercial result. And was affirmed by the Appellate Tribunal in respect of taxation under section 80C. The Income Tax Ordinance, 1979, emphasizes its use in this provision. Taxpayers sold imported raw sugar and did not use it themselves, which required Section 80C of the Income Tax Ordinance 1979. The appellate tribunal was not previously interfered with for its use of the appellate authority
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