Law: Sales Tax Act, (III of 1951)

Section: 17(1),3,28,2(16),3(3)

Sales-tax Act 1951 -- Section 2(16) 3(3) (before amendment in 1957) -- Sale Price -- Manufacturer -- Provincial excise duty payable in respect of goods manufactured -- Whether includible in the sale price for computation of sales-tax -- Held no -- Statutes -- Retrospective effect -- Extent -- "Sale price" -- Provincial Excise Duty payable in respect of goods manufactured -- Excluded from sale price for purposes of Sales Tax -- Amendment of Sections 2(16) and 3(3) in 1956 -- Not retrospective in effect - Interpretation of statutes -- Taxing statutes -- Court cannot imply anything not expressed in statute -- JUDGMENT [The judgment of the Court was delivered by FAZLE-AKBAR J.].-- This is a certificated appeal from an order of the High Court of West Pakistan Karachi Bench passed in a reference under Section 17(1) of the Sales-tax Act 1951. The question referred was in the following terms:-- "Whether the Tribunal in respect of the three relevant assessment years rightly construed the amendment effected by Section 15(2) of the Finance Act 1957 by holding that prior to 16th March 1956 the Provincial Excise Duty could not be included in the sale price of manufacture and sale of liquors for the purposes of commuting the sales-tax." The relevant facts may be shortly stated:-- The appellants Messrs Hirjina & Company (Pakistan) Limited hereinafter referred to as 'the assessee' are manufacturers and producers of foreign liquors which is subject to taxation on the 'sale price' under Section 3 of the Sales-tax Act 1951. As the assessee entertained some doubts as to whether Provincial Excise Duty payable in respect of the goods manufactured by them was to be included in the 'sale price' for the purposes of sales-tax they wrote to the Central Board of Revenue to clarify the position. The Board however asked them to refer the matter to the Assessing Authority. To their query the Commissioner of Income-tax and Sales-tax Karachi wrote to them that:-- "Since the Excise Duty is payable by a purchaser at the time of issue of liquor it cannot form part of sale price." The Income-tax Officer therefore assessed the Sales-tax for the year 1952-53 by excluding the Provincial Excise…

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