Law: Sales Tax Act, 1990

Section: 2,2(33),2(35),2(41),4,13

Sales Tax Act (VII of 1990)---Ss. 2(33)(35)(41), 4 & 13---S.R.O. No.124(I)/2000, dated 15-3-2000---Electricity produced by applicant and supplied to residential colony of its employees---Chargeability of tax on such supply---Scope---Definition of term "supply" under S. 2(33) of Sales Tax Act, 1990 would include sale or other transfer of right to dispose of goods as owner by putting to private, business or non-business use of goods produced or manufactured in course of taxable activity for purposes other than those making a taxable supply---Term of taxable supply under S. 2(41) of Sales Tax Act, 1990 would mean a supply of taxable goods by an importer, manufacturer, wholesaler, distributor or retailer other than a supply of goods being exempt under S. 13 thereof---Supply of goods chargeable to tax @ zero per cent under S. 4 of Sales Tax Act, 1990 would constitute taxable supply---Term "taxable supply" under S. 2(35) of the Act would mean any economic activity carried on by a person whether or not for profit---Sales tax being in nature of general tax, thus, its levy could not be excluded from purview of chargeability without showing same to be exempt under the Act---Such supply was not exempt under S.13 of Act, 1990---S.R.O.124(I)/2000 dated 15-3-2000 neither excluded chargeability of sales tax on such taxable supply nor provided for any exemption from its levy---Applicant being engaged in taxable activity had made taxable supplies by providing electricity to its employees, thus, same would be chargeable to sales tax in absence of exemption under S.13 of Sales Tax Act, 1990. JUDGMENT AQEEL AHMED ABBASI, J.---Being aggrieved and dissatisfied with the order passed by the Customs, Excise and Sales Tax Appellate Tribunal Bench-III, Karachi in Sales Tax Appeal No.K-139/2006/16109 dated 2-5-2007, the applicant has filed instant reference application under section 47 of the Sales Tax Act, 1990 by raising six questions as questions of law arising from the impugned order. However, when the matter was taken-up for hearing on 5-12-2012, learned counsel for the applicant has pressed only following two questions, which according to learned counsel for the applicant arise…

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