Law: Sales Tax Act, 1990

Section: 13(2)

Law: Constitution of Pakistan, 1973

Section: 199

JUDGMENT AAMER, FAROOQ, J.--Through this consolidated judgment I intend to decide the instant writ petition as well as Writ Petition No.3371/2011 and Writ Petition No.3368/2011, as common question of law is involved. 2. The petitioners are engaged in business relating to textile having their units in the Province of Khyber Pakhtunkhwa (KPK). Due to war on terror business activities in the Province of KPK were adversely affected and the Government considered it appropriate to grant relief/concessions to the industries situated there. In this behalf Prime Minister in the year 2010 announced 'a Relief Package in accordance with the categorization of the affected areas. In this regard Government of Pakistan (Finance Division) categorized the areas into three categories which are as follows:- (i) Most Affected Areas - (ii) Moderate Affected Areas (iii) Lesser Affected Areas In pursuance of its policies respondent No.1 announced various concessions in payment of income tax, electricity bills, sales tax etc. One such measure was providing of concession with respect to the levy of sales tax, Government of Pakistan through notification dated 10-3-2010 bearing S.R.O. No. 165(I)/2010 reduced the rate of sales tax to 50% of the rate leviable on the supplies of goods made in Districts of inter alia Bannu and Kohat. The referred notification was issued under clause A of subsection (2) of section 13 of the Sales Tax Act, 1990. The said notification was superseded by another notification bearing S.R.O. No.180(I)/2011 dated 5-3-2011 issued under clause B of subsection (2) of section 3 of the Sales Income Tax Act, 1990. In the referred notification rate of sales tax was to be charged at the lower rate of 50% of the rates levyable under subsection (1) of the said section on the supplies made of goods in Districts inter alia Bannu,- Kohat and Peshawar. The textile manufacturers have been subjected to sales tax @ 6% & 4% on the supplies made of Yarn and Fabric to unregistered persons in terms of notification No.S.R.O. No.283(I)/2011. 3. The petitioners, in the instant petitions, are aggrieved of S.R.O. No. 180(I)/2011 dated 5-3-2011. Through the abovementioned writ petitions…

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