Law: Sales Tax Act, 1990

Section: 2(25),2(33),2(44),3,72

(a) Sales Tax Act (VII of 1990)- --Ss.3, 2(33), 2(25) & 2(44)-Scope of sales tax-Taxable activities- Scope-r-Time of supply-Wedding Hall-Provision of certain services- Severability in a transactions, doctrine of-Applicability-Contractual payment received against services to constitute a different head of payment-Scope-Doctrine of severability in a transaction was fully applicable where food as well as services were provided to a client and any business concern which provided both services and goods simultaneously either in one transaction or more, was liable to pay sales tax on activity of supply of goods to a client. (b) Sales Tax Act (VII of 1990)- -S.72, proviso-Officers of the Department to follow Department's orders-Interpretation of S. 72 of the Sales Tax Act, 1990-Officers conducting quasi-judicial functions-Scope-Under S.72 of the Sales Tax Act, 1990; instructions issued by the Department were binding on subordinate officers, however, the same were subject to two exceptions; firstly the said instruction must not contravene the applicability/ chargeability of sales tax under the Sales Tax Act, 1990 and secondly that such instructions were only binding on officers who were carrying out administrative functions and were not binding on officers conducting quasi-judicial functions. The Central Board of Revenue, Islamabad v. Sheikh Spinning Mills Ltd., 1999 SCMR 1442 rel. (c) Interpretation of statutes- -Subordinate legislation-Rules /notifications being subordinate legislation were subservient to the parent statute and issuance of any instrument/notification under delegated authority was aimed to fulfill and advance the aim of the parent statue and could not nullify express provisions of the parent statute/Act. Mian Zainuddin v. Punjab Local Government 1985 SCMR 365; Pakistan through Secretary Finance v. Aryan Petrochemical Industries (Pvt.) Limited 2003 SCMR 370; National Electric Power Regulatory Authority v. Faisalabad Electric Supply Company Limited 2016 SCMR 550 and Sadiq Hussain Majid v. Secretary Government of Pakistan" 2007 PTD 2188 rel. THIS JUDGMENT DELIVERED BY: SYED ARSHAD ALI, JUSTICE:---.--- This Sales Tax Reference filed under section 47…

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