Law: Constitution of Pakistan, 1973

Section: 199

Law: Sales Tax Act, 1990

Section: SixthSched.Table1,Sr.No.15,61

(a) Constitution of Pakistan--- ----Art. 199---Sales Tax Act (VII of 1990), Sixth Sched. Table 1, Sr. No.15 & 61---Constitutional jurisdiction---Scope---Exemption from Sales Tax---Constitutional jurisdiction is an extraordinary jurisdiction, which can be availed only when no alternate remedy is provided under the law. (b) Sales Tax Act (VII of 1990)--- ----Sixth Sched., Table 1, Sr. Nos. 15 & 61---Constitution of Pakistan, Art.199---Constitutional petition---Exemption from sales tax---Importer sought exemption of sales tax on import of tinned/bottled or canned fruits---Validity---Exemption of sales tax was only available to edible fruits excluding imported fruits, with exception of fruits imported from Afghanistan whether fresh, frozen or otherwise preserved but excluding those bottled or canned for which no exemption was available---Neither constitutional petition was maintainable under law nor there was any exemption available for subject consignment as per Sr. No.15 of Table 1 to Sixth Schedule of Sales Tax Act, 1990---Petition was dismissed in circumstances. ORDER MRS. ASHRAF JAHAN, J.---By the single order we intend to dispose of all the four petitions as they arise out of similar facts and involve identical legal issues. 2. It is the case of the petitioners that they are regular Importers and Distributors of "Tinned/bottled or canned fruits" (hereinafter referred to as subject consignments) and imported various consignments of the above product, which were released by the Customs Authorities by allowing the entitled exemption of Sales Tax in terms of Serial No.15 of the Sixth Schedule of Sales Tax Act, 1990. As per petitioners the subject consignments were assessed and released by the Customs Department without any hitch or hindrance, but subsequently upon receiving complaint from the ex-President of Chamber of Commerce and Industries, (who are also the Importers of said product but failed to claim the exemption due to their negligence), the respondent No. 2 did not allow the release of subject consignments of the petitioners. The contravention reports dated 18-3-2013 were issued against all the petitioners by the Directorate General of…

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