Law: Sales Tax Act, 1990

Section: SerialNo.52 ofthe6th Schedule

. THIS JUDGMENT DELIVERED BY: MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through instant petition the petitioner seeks declaration from this Court that specialized porcelain tiles imported by the petitioner are entitled for zero rating of Customs duty under Chapter/Entry 9914 of the Customs Tariff and from Sales Tax under Serial No. 52 of the 6th Schedule to the Sales Tax Act, 1990. 2. Brief, the facts are that the petitioner is established under the Sindh Institute of Urology and Transplantation Act, 1991 and is being operated in the public sector on a non-profit basis. The petitioner is running a 750 bed Hospital to offer treatment for urological, nephrological, gastroenterological and liver diseases. It is also the largest centre of kidney transplantation in the public sector and last year, over one million patients had benefited from various facilities, free of cost. It has been further stated that the petitioner is in the process of building an Oncology Centre for facilitating the treatment of various cancers, including bladder cancer, kidney cancer, prostate cancer, adrenal cancer, testicular cancer and post-transplant malignancies. In order to construct such cancer treatment facility, the petitioner has to import various equipments and accordingly for its Transplant/operation theater, it has imported specialized type of porcelain tiles, which are bacteria free. The Customs Tariff under Entry 9914 provides for a special exemption to Charitable/Non-profit making hospitals of 50 beds or more at 0% (zero) rate of duty on import of equipment, apparatus, reagents, disposables and spares. The petitioner has claimed such exemption on the import of Tiles, whereas, the respondent department has denied exemption on the ground that these tiles do not fall or classify for exemption/zero ratting under Heading 9914 and are to be assessed at the statutory rate of duty. On 18.8.2014 an interim order was passed, whereby, the goods in question were released subject to furnishing of Banking Guarantee of the disputed amount before the Nazir of this Court. 3. Learned Counsel for the petitioner has contended that Entry No.9914 uses widest terms and provides for exemption on all…

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