Law:

Section:

Sales Tax Act, 1990-- ----S. 2(16)--Chargeable to sales tax--Manufacture business of gamma sterilization of medical/surgical products--No independent expression of opinion--Question of-Whether sterilization of syringes or other medical/surgical products falls within definition of manfaucture--Validity--It is settled principle of law that tax cannot be charged and levied unless it falls squarely within purview of charging provisions--Taxing laws are not to be extended by implication beyond, clear import of language used--There is no cavil with principle that a charging provision in a fiscal statute is to be given a strict interpretation and if a case does not fall within purview thereof, tax cannot be charged from a person from whom it is being claimed--It is settled that a definition clause is foundational when construing provisions of law--Definition given in Act should be so construed as not to be repugnant to context and would not defeat or enable defeating of purpose of Act--Activity of gamma sterilization, which corporation is engaged in -- a process that eliminates all forms of living organisms -- does not involve conversion of any article singly or in combination with other articles into another distinct article or product--Process does not change, transform or reshape syringes in any way, thereby rendering them capable of being put to use differently or distinctly--Syringes remain syringes after sterilization--Process of sterilization of medical/surgical products does not fall within meaning, of 'manufacture' as provided in Section 2(16) thus corporation is not a 'manufacturer' under Section 2(17) and is not making a 'taxable supply' as per Section 2(41) and therefore cannot be charged to sales tax under Section 3 of Act--Appeal was dismissed. THIS ORDER PASSED BY: MIAN SAQIB NISAR, JUSTICE:---.--- The leave granting order in this appeal envisages three questions of law but the learned counsel for the appellant whilst arguing the matter has confined himself to only one i.e. whether sterilization of syringes or other medical/surgical products by Respondent No. 1 (respondent) falls within the definition of 'manufacture' under Section 2(16) of the Sales…

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