Law: Sales Tax Act, (III of 1951)

Section: 17(1),17(2),20

Sales Tax Act, 1951 -- Sections 17(1), 17(2), 20 -- Reference to High Court -- Question of law or fact -- Manufacturer of desi soap -- Tribunal's finding that gross turnover was not inclusive of sales-tax -- Finding based on evidence on record -- Tribunal's finding, whether gives rise to question of law -- Held no -- JUDGMENT The judgment of the court was delivered by MUHAMMAD AKRAM J.-- These are two applications made by Messrs. Andison Co-operative Multipurpose Society Ltd., Sialkot, under Section 17(2) of the Sales-tax Act, arising out of a consolidated order dated 8th July, 1966 passed by the income-tax Appellate Tribunal (Pakistan), Lahore dismissing the two sales-tax Appeal Nos. 249 and 250 of 1963-64 relating to the assessment years 1956-57 and 1957-58. 2. The petitioner assessee is a manufacturer or desi soap. In respect of the assessment year 1956-57 the petitioner filed a revised sales-tax return showing sales of soap as Rs. 2,34,521 and of raw material as Rs. 95,155, with a total gross sales of Rs 3,29,72. In completing the assessment the Sales tax Officer, Sialkot accepted this version. However the assessee claimed that the gross sale of soap amounting to Rs. 2,34,571 was inclusive Rs. 13,356/3/3 on account of the sales-tax. But the Sales-tax Officer found that the assessee has failed to establish his claim in this respect. No documentary proof was furnished by the assessee in support of its contention which was repelled. 3. Similarly in respect of the next assessment year 1957-58 the petitioner claimed that the gross turnover of the assessee amounting to Rs. 1,95,649/11 also included an element of sales-tax in the sum of Rs. 10,787/12/6. But the Sales-tax Officer, Sialkot rejected his plea in this behalf on 18th May, 1961. 4. The assessee filed separate appeals against these two orders. They were disposed of together by the Appellate Assistant Commissioner of Sales-tax on the 13th of April 1964. But he rejected the two appeals before him with the observation that:-- "The S.T.O., however, found that the cash memos did not show this amount separately, sales had been made at fixed rates without containing the amount of sales-tax included therein. The…

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