Law: Sales Tax Act, 1990

Section: 3,13

(a) Interpretation of statutes--- ----Word and used in an enactment---Scope---Word and can always be read as or. Iqbal Hussain v. Federation of Pakistan 2010 PTD 2338 rel. (b) Sales Tax Act (VII of 1990)--- ----Ss.3, 13, Sixth Sched. Entries Nos. 29 107 --- Suit for declaration---Show-cause notice --- Levy of sales tax --- Principle--- Plaintiff assailed show cause notice issued by authorities for recovery of short levy of sales tax for year 2014 and onwards---Validity---Import and supply were two distinct transactions under Sales Tax Act, 1990---Sales tax was payable when either there was a taxable supply, or an import---Such two transactions were distinctly mentioned in charging section drawing an inference that those were not similar or identical transactions---Plaintiff was exempted from payment of sales tax in respect of goods in question under Entry No. 107 of Sixth Sched. of Sales Tax Act, 1990, for tax period 2014 onwards---Goods in question did not fall under Entry No. 29 of Sixth Sched. of Sales Tax Act, 1990---High Court set aside show cause notice for tax period 2014 onwards as the same was without lawful authority---Suit was decreed accordingly. Abbasia Cooperative Bank v. Hakeem Hafiz Muhammad Ghaus PLD 1997 SC 3; Attock Cement Pakistan Ltd. v. Collector of Customs 1999 PTD 1892; Collector of Customs v. S. M. Ahmed and Company 1999 SCMR 138; Habib Safe Deposir Vault (Pvt.) Ltd. v. Sindh 2016 PTD 1180; Citibank NA v. Commissioner Inland Revenue 2014 PTD 284; Association of Builders and Developers of Pakistan v. Sindh 2018 PTD 1487; Digicom Trading (Pvt.) Ltd. v. Federation of Pakistan and another 2016 PTD 648; Khadim Hussain v. Additional District Judge, Faisalabad PLD 1990 SC 632; Abdul Razzak v. Karachi Building Control Authority PLD 1994 SC 512; College of Physicians and Surgeons, Pakistan v. Wafaqi Mohtasib PLD 2003 Kar. 667; Jawad Ali v. Election Commissioner 1999 CLC 19; Sarfraz Ahmed Tarrar v. Punjab PLD 2007 Lah. 57; Federation of Pakistan v. Haji Muhammad Sadiq 2007 PTD 67; Nizar Ali v. Karachi Water and Sewerage Board 2004 CLC 578; Market Committee Khudian v. Town Committee Khudian 1992 SCMR 1403; Qazi Hussain Ahmed v. General Pervez…

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