Law: Sales Tax Act, 1990

Section: 2(16),2(17),4

(a) Sales Tax Act (VII of 1990)- -Ss. 4, 2(16) & 2(17)-SRO No. 1125(I)/2011, dated, 31-12-2011- Zero rating-"Manufacture" or "produce"-"Manufacturer" or "producer"-Scope-Question before Appellate Tribunal was whether he appellant was a "manufacturer" or not-Appellant. imported finished cloth in big rolls which were cut into smaller rolls and sold- "Manufacture" meant a process whereby an article singly or in combination of other articles was converted into another distinct article-Appellant had imported finished cloth and sold it in same form without any process of manufacture-Appellant was not entitled to benefits as manufacturer under SRO No. 1125(I)/2011, dated, 31-12-2011-Order passed by Commissioner (Appeals) was upheld. PLD 2017 SC 99; 2002 PTD 470; 2006 PTD (Trib.) 1056 and 2004 PTD (Trib.) 1328 rel. (b) Sales Tax Act (VII of 1990)- -Ss. 2(16) & 2(17)-Manufacture or produce-"Manufacturer" or "producer"-Scope-"Manufacturer" is a person engaged in manufacture of goods-"Manufacture " is defined under S.2(16), Sales Tax Act, 1990, as a process whereby an article singly or in combination with other articles is either converted into another distinct article or it is so changed, transformed or reshaped that it becomes capable of being put to use differently or distinctly-Such activity includes processes incidental or ancillary to the completion of a manufactured product, such as process of printing, publishing, lithography, graving and operations of assembling, mixing, cutting, diluting, bottling, packing, repacking or preparation of goods in any other manner. PLD 2017 SC 99; 2002 PTD 470; 2006 PTD (Trib.) 1056 and 2004 PTD (Trib.) 1328 rel. (c) Sales Tax Act (VII of 1990)--S. 2(16)- "Manufacture" or "produce"-Scope-Analysis of S.2(16) of Sales Tax Act, 1990-Definition of "manufacture" provided in S.2(16), Sales Tax Act, 1990, comprises of three clauses which are connected with each other through a semi-colon between Cls. (a) and (b) and the word "and" between Cls. (b) and (c)-Clause (a) starts with words "any process" while Cls. (b) and (c) start with word "process" which further elaborate the words "any process incidental or ancillary" used in clause (a)-Such…

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