Law: Sales Tax Act, 1990

Section: 3,3(1A),8,8(1)(f),11(2),25,33(5),34,Sixt h Schedule

Law: Drugs Act, 1976

Section: 29(xxxiii)(xxxvi)(xxxvii),6th Schedule

Law: Drug Regulatory Authority of Pakistan Act, 2012

Section: 2(ii), Schedule-I

Law: Customs Act, 1969

Section: Chap.30,FirstSchedule

Sales Tax Act (VII of 1990)--- ----Ss. 3, 8, 11(2) 34; Sixth Schedule, Serials Nos.10 104---Taxpayer claimed exemption for sales tax/output tax on supplies of "Ispaghol Husk"---Said claim of taxpayer was denied by adjudicating authority holding that claimed exemption related to agriculture produce of Pakistan, not subjected to further process of manufacture; that taxpayer was registered as manufacturer and was engaged in supplies of consumer goods i.e. Sucral, Salt and Ispaghol and these products did not qualify for claimed exemption---Order passed by adjudicating authority was upheld by appellate authority---Validity---Counsel for taxpayer contended that appellate authority, had passed unjustified order, merely on the assumption treating the product/Ispaghol taxable without giving any plausible evidence---Taxpayer claimed that 'Ispaghol Husk' was out of scope of tax, as it was classified as "Ayurvedic Product" under Chapter 30 of First Schedule to the Customs Act, 1969 with PCT Heading 3003.9010 and 3004.9010 and enlisted as exempt supply under Serial No.104 of the Sixth Schedule to Sales Tax Act, 1990---Department considered the product "Ispaghol" as "Food Supplement", without any qualified reference and evidence, but with simple contention that "Ispaghol Husk" was a common household product which was used as Food Supplement by healthy people; whereas product "Ispaghol Husk" was recognized as Ayurvedic medicine---Departmental Representative had contended that 'Ispaghol' was a by-product of a plant and was not an agriculture produce, which did not qualify for exemption of sales tax---"Psyllium Husk" which was husk of the seed of the plantain, could not be considered as food supplements---Natural products were being used by the people to prevent illness, cure infection, relief, fever and heal wounds---Usage of said natural products could be called conventional usage---Under Serial No.104 of Sixth Schedule of Sales Tax Act, 1990, agricultural produce in question was not subject to any further process of manufacture---Psyllium was a seed (agricultural produce) and the husk/Ispaghol was not processed for manufacturing purpose---Ispaghol/husk did qualify for…

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