Law: Sales Tax Act, 1990

Section: 4,3

Law: Constitution of Pakistan, 1973

Section: 199

Law: General Clauses Act, 1897

Section: 21

(a) Sales Tax Act (VII of 1990)--- ----Ss. 4 & 3---S.R.O. No. 14(1)/2013 dated 28-2-2013---General Clauses Act (X of 1897) S. 21---Constitution of Pakistan, Art. 199---Constitutional petition---Zero-rating---Competency of Federal Government to remove goods from list of zero-rated goods vide notification---Petitioners impugned the issuance of S.R.O. No.14(1)/2013 dated 28-2-2013 whereby previous zero-rating on textile products was enhanced to two percent---Contention of the petitioners was that S.4 of the Sales Tax Act, 1990 began with a non-obstante clause which had an overriding effect on the provisions of S. 3 of the Sales Tax Act, 1990, and therefore, the charging S. 3 of the Act was not applicable to the goods notified under S. 4(c) of the Act---On this basis, the petitioners submitted that the Federal Government had the power to include goods in the ambit of S. 4 of the Sales Tax Act, 1990 but did not have the power to remove the same once they were added to the list of goods that were zero-rated---Validity---Held, before the S.R.O. No. 14(1)/2013 dated 28-2-2013 was issued, a number of S. R. Os. had been issued whereby not only import and supply. of goods mentioned in Tables of said S. R. Os. were zero rated but also reduced rate of sales tax was introduced on the import and supply of goods; and the petitioners kept"enjoying said rates till the issuance of the impugned S.R.O.---Although S.R.O. No. 14(1)/2013 dated 28-2-2013 had not been introduced only under S. 4(c) of the Sales Tax Act, 1990, however, even if it were, then by virtue of S. 21 of the General Clauses Act, 1897 the Federal Government had the power to amend, vary or rescind orders, rules or bye-laws---Bare reading of S. 4(c) of the Sales Tax Act, 1990 revealed that rates mentioned in S. 3 of the Sales Tax Act, 1990 would not be applicable to goods mentioned in the notification issued by the Federal Government---Through the impugned S. R. O., only the earlier S.R.O. had introduced the rate of two percent instead of zero percent on the import and supply of goods mentioned in the Table given in the said S.R.O.s---Imp[gned S.R.O. had neither infringed or withdrawn any vested right of the…

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