Law:

Section:

Sales Tax Act, 1990 (VII of 1990)-- ----S. 5--Customs Act, (IV of 1969), Ss. 25, 31-A, 79 & 104--Constitution of Pakistan, 1973, Arts. 185(3) & 199--Appellate jurisdiction--Claim for--Concession in customs duty--Exemption from payment of sales tax--Notification--Permission for import of motorboat--Exemption--Non-compliance--Collector of customs--Not only rejected the declared value of the motorboat, but also assessed and considerably enhanced the customs duty & sales tax--Denial of exemption--Question of allowing exemption before withdrawal of exemption notification--Appellant deprived itself of the benefit of the exemption notification and became liable to pay sales tax in benefit of the exemption notification and become liable to pay sales tax in pursuance the withdrawal notification--KS&ES was the establishment which was to decide whether boat in-question could be manufactured locally or not; and their failure to give reply did not allow the draw such inference/presumption that they could not manufacture that boat in-question locally--Appellant failed to establish that the boat in-question could not be manufactured locally--Held: Boat of the specification imported by the appellant could be manufactured locally--Further held: Appellant was not entitled to claim exemption from payment of sale-tax and concessional customs duty on the motorboat--No irregularly/illegality found to be committed by HC--Appeal dismissed. [Pp. 60 & 61] A, B & E Interpretation of Statutes-- ----Conditions enumerated in the exemption notification--Grants or concessions in the nature of exemption from payment of duties tax are to be given a rigid interpretation against the tax payer and in favour of the taxing power. [P. 60] C PLD 1988 SC 370; 2006 SCMR 1577, rel. Administration of Justice-- ----Ground raised in Constitutional petition but not agitated during the arguments--Absence of any discussion by the High Court relative to such ground/contention leads to a presumption that it was not raised and agitated at the time of arguments; and the same could not be allowed to be argued at appellate stage. [P. 61] D Judgment Saiyed Saeed Ashhad, J.--This appeal by…

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