Law: Sales Tax Act, 1990

Section: 2(12),2(17),2(25),2(35),2(39),2(41),2(46 ),3,13,33,34,37A,45,46,47,47(5)

Law: Income Tax Ordinance, 2001

Section: 131,132

(a) Interpretation of statutes- -Fiscal statute-Construction-Scope-While interpreting fiscal statute, the court looks at what was clearly said and there was no room for any intendment nor there was any equity about a tax-No presumption existed as to a tax and nothing was to be read in or implied and one could only look fairly at the language used -Taxing statute had to be interpreted strictly and as a corollary any defect or omission could not be inferred-Parameters provided for in a taxing statute determined the chargeability and levy of tax. Cape Brandy Syndicate v. Inland Revenue Commissioner, (1921)1 KB 64; Charles James Partington v. Attorney General (1869) LR 4 HL 100; Messrs Mirpurkhas Sugar Mills Limited v. Government of Sindh through Chief Secretary, Sindh and 2 others 1993 SCMR 920; Muhammad Younas v. Central Board of Revenue, Government of Pakistan and others PLD 1964 SC 113; The Commissioner of Income Tax, Karachi v. Mst. Khatija Begum, Partner, Shakil Impex, Karachi PLD 1965 SC 472; Messrs Hirjina and Co. (Pakistan) Ltd. v. Commissioner of Sales Tax Central, Karachi 1971 SCMR 128; Aslam Industries Ltd. Khanpur v. Pakistan Edible Corporation of Pakistan and others 1993 SCMR 683; Collector of Customs (Preventive) and 2 others v. Muhammad Mehfooz PLD 1991 SC 630; Commissioner of Income Tax (Central) Karachi v. Messrs Fakir Cotton Ginning and Pressing Industries Ltd., Gambat and another PLD 1991 SC 280; Government of West Pakistan and others v. Messrs Jabees Ltd. PLD 1991 SC 870; The Commissioner of Agricultural Income Tax East Bangal v. B.W.M. Abdur Rehman, Manager, Taki Bara Taraf Wards Estate 1973 SCMR 445; Messrs Mehran Associates Limited v. The Commissioner of Income Tax, Karachi 1993 SCMR 274; Collector of Customs (Appraisement) Karachi and others v. Messrs Abdul Majeed Khan and others 1977 SCMR 371; Messrs Star Textile Ltd. and 5 others v. Government of Sindh and 3 others 2002 SCMR 356; Government of Pakistan and others v. Messrs Hashwani Hotel Ltd. PLD 1990 SC 68; Federation of Pakistan and others v. Haji Muhammad Sadiq and others PLD 2007 SC 133; X.E.N. Shahpur Division v. Collector Sales Tax (Appeals) Collectorate of Customs Federal Excise…

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