Law: Sales Tax Act, 1990

Section: 3,33,34,36(3),Sixth Schedule,ItemNo.8

Law: Petroleum Products (Petroleum Development Levy) Ordinance (XXV of 1961)

Section: 4

(a) Petroleum Products (Development Surcharge) Ordinance (XXV of 1961)--- -----S.4---Sales Tax Act (VII of 1990), S.3---Petroleum products---For the purposes of petroleum products the Petroleum Products (Development Surcharge) Ordinance, 1961 by virtue of its S.4 would have an overriding effect over the Sales Tax Act, 1990. (b) Petroleum Products (Development Surcharge) Ordinance (XXV of 1961)--- ----S.4---Sales Tax Act (VII of 1990), Sixth Sched., Item No.8 & S.3---S.R.O. 922(I) of 1999 dated 16-8-1999---Petroleum products---Levy of sales tax---Taxpayer not allowed to pass on such levy to end consumers---Validity---Ministry of Petroleum on 23-9-1999 prescribed a price structure notification authorizing the taxpayer to charge sales tax on furnace oil, while permitting it to pass on the burden to the end consumers---Taxpayers made a number of representations and it took the Ministry of Petroleum more than a month to issue a notification in harmony with S.R.O. 922(I)/99 dated 16-8-1999 which showed negligence and lack of harmony between the two government departments i.e. Ministry of Petroleum and Revenue authorities---Taxpayer could hardly be blamed for it or saddled with the responsibility to pay sales tax for the intervening period---On one hand the taxpayer was obligated to pay sales tax, while on the other hand it was not allowed to pass on the burden of tax to the end consumers, due to the failure of the Ministry of Petroleum to prescribe a corresponding price notification---Such position would be against the spirit of sales tax, which was an indirect tax and the taxpayer was denied the status of collecting agent of indirect tax---Appeals were allowed, show cause notices, orders-in-original and orders of First Appellate Authority were annulled and bank guarantees, if any given by the taxpayer were revoked and withdrawn. Assistant Collector Customs v. Khyber Electric Lamps 2001 SCMR 838; Zamindara Paper and Board Mills (Pvt.) Ltd. v. Collector of Customs, Sales Tax and Central Excise 2003 PTD 1797; Atlas Tyre v. Additional Collector Adjudication 2003 PTD 1593; Caltex Oil v. Collector Central Excise 2005 PTD 480; Elahi Cotton Mills Ltd. v. FOP PLD 1997 SC…

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