Law: Sales Tax Act, 1990

Section: 3,3(1),7A,71,13,16,20(2)(c)

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 3(1), 7-A & 71---Sales Tax Special Procedure Rules, 1990, Rr. 13, 16 & 20(2)(c)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Sales tax, charging of---Supply of electricity---Double taxation---Petitioners were engaged in running Compressed Natural Gas stations and were consuming electric power supplied by various distribution companies---Petitioners contended that levy and collection of sales tax on the bill for electric power consumed by Compressed Natural Gas stations amounted to double taxation---Validity---Sales tax was a tax on consumption charged upon taxable supply collected by registered person making such supply as agent and trustee of Federal Government---Where such taxable supplies were consumed, the burden of tax had to fall upon consumer, however, where such supplies were converted into another taxable supply, the same were liable to collection of sales tax---In order to avoid duplication of tax burden upon ultimate consumer, sales tax already-paid by recipient of supplies was liable to be adjusted against sales tax payable on converted further taxable supply---Petitioners were unable to point out any illegality in levy of collection of sales tax on the electric power supplied to Compressed Natural Gas stations--Entitlement of petitioners to claim refund of input tax was a matter not, only alien to the list at hand having not been specifically asserted but also premature as not such claim for adjustment or refund of tax had been made by petitioners and declined by authorities---Petition being premature was misconceived---High Court directed the authorities to pass an order if and when any claim for refund or adjustment of input tax would be made by petitioner in terms of Rs.13 of Sales Tax Special Procedure Rules, 1990, and petitioner could seek their remedy available under law---Petition was dismissed accordingly. Messrs Mayfair Spinning Mills Ltd. Lahore v. Customs, Excise and Sales Appellate Tribunal Lahore and 2 others PTCL 2002 CL 415 rel. JUDGMENT SH. AZMAT SAEED, J.---Writ Petitions 12730 of 2009 KW CNG v. Federation of Pakistan, 12729 of 2009 Al-Karam CNG v. Federation of…

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