Law: Sales Tax Act, (III of 1951)

Section: 7(1)

Law: Sales Tax Act, (III of 1951)

Section: 7(1)

Sales Tax Act, 1951 -- Section 7(1) -- Exemption -- Seat sticks -- Manufacture of seat sticks known as sports sticks -- Seat sticks not the instruments of sports and not necessary for any particular sports but their use associated with sports generally -- Seat sticks, whether exempt from sales-tax -- Held yes -- Notification No. S.R.O. 57(R), dated 28-6-1964 -- Item 12 -- JUDGMENT The judgment of the court was delivered by S. RAHMAN J.-- The following question of law has been referred under Section 17 (1) of the Sales-tax Act by the Income-tax Appellate Tribunal for opinion:-- "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that seat sticks were not exempt from sales-tax within the meaning of item No. 12 of Notification No. 9, dated 27 the June, 1951 before its amendment by Notification No. S.R.O. 57(R)/64, dated 26th June, 1964?" 2. Messrs. M. S. Muhammad Ali an individual manufacture of seat sticks, submitted a return of Rs. 44,753 for the assessment year 1959-60. It was not accepted by the Sales-tax Officer who estimated the sales at Rs. 47,705, allowed an exemption of exportable sales at Rs. 3,608 and brought the balance of Rs. 44,097 to Sales-tax. The pleas of the assessee that seat sticks are sports goods and exempt from sales-tax vide Item No. 12 of Notification No. 9 dated 27th June, 1951 met with no success before the Sales tax Officer or on Appeals before the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal. 3. The Tribunal rejected the plea of the assessee for exemption on the ground that" in order that certain articles may be regarded as sports goods they must be essential in some meaningful sense to the playing of games, they must be useful or be directly necessary for a particular sport. The mere facts that in common parlances seat sticks is calls also as sport stick in besides the point, for one can recall to one's mind several…

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