Law: Sales Tax Act, 1990

Section: 2(g),13(2),19

Law: Civil Procedure Code (V of 1908)

Section: 9

Law: Specific Relief Act, 1877

Section: 42

Law: Customs Act, 1969

Section: SecondSchedule,217

ORDER MUNIB AKHTAR, J.---These suits are being decided together as they raise the same issues under and in relation to the Sales Tax Act, 1990 ("Act"). On 9-9-2014, the following issues were framed: (1) Whether the suits are maintainable? (2) Whether the intravenous Infusion (IV infusion) manufactured with low density polyethylene of pharmaceutical grade is a. "pharmaceutical product" for purposes of the sales tax exemption under S.R.O. 551(I)/2008 dated 11-6-2008? (3) What should the decree be? Learned counsel submitted that these issues, being essentially issues of law, could be decided on the basis of the record and material filed by the parties and evidence did not need to be formally recorded. Accordingly the suits were fixed for final arguments and heard on 31-10-2014. Since the submissions were common, I record the same without distinguishing between the respective learned counsel who advanced the same except to the extent noted. At the conclusion of the hearing, I had allowed learned counsel to file written synopses, and some did so. What is recorded is therefore an amalgam of what was stated at the hearing and in the written synopses.- 2. Learned counsel for the plaintiffs drew attention to S.R.O. 551(I)/2008, dated l-1-6-2008 ("Notification"), and it will be convenient to immediately reproduce the same, as presently relevant:- "in exercise of the powers conferred by clause (a) of sub-section (2) of Section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the goods mentioned in column (2) of the Table below from the whole of sales tax with effect from 1st July, 2008 subject to the conditions and restrictions specified in column (3) thereof, namely:- 11. Raw materials for the basic Import and supplies thereof manufacture of pharmaceutical provided that where such raw active ingredients and for materials are imported then manufacture of pharmaceutical only those raw materials shall products. be entitled to exemption under this notification which are liable to customs duty not exceeding ten per" cent ad-valorem, either under the First Schedule to the Customs Act, 1969 (IV of 1969) under notification issued under section 19…

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