Law: Civil Procedure Code (V of 1908)

Section: 9

Law: Sales Tax Act, 1990

Section: 13

Law: Customs Act, 1969

Section: 19

CODE OF CIVIL PROCEDURE, 1908 (V OF 1908)--Section 9--Objection on clarification/interpretation of FBR is misconceived and not maintainable as plaintiffs have come directly before High Court instead of challenging the impugned action of department under relevant hierarchy.--See Section 217 of the Customs Act, 1969. CUSTOMS ACT, 1969 (IV OF 1969)--Section 19---'Beverage industry' cannot be called or classified as an "agro-based industry" for the purposes of exemption claimed under Sr. No. 1(1) Clause (9) of the Table to the SRO 575(I)/2006, dated 05.06.2006.--Whether the Plaintiffs industry ("beverage industry") is an agro-based industry, being entitled for exemption and benefits allowed vide SRO No. 575(1 )/2006 dated 05.06.2006 ("SRO 575"). The Plaintiffs are manufacturers of beverages under various brand names including Pepsi and Mountain Dew. Their contention is that beverage industry is an agro-based industry as it utilizes sugar as a major component of its input alongwith natural flavors, and therefore, they are entitled for the benefit of exemption as contemplated in SRO 575. Mere use of word "like" will not make the beverage industry as an agro based industry as it has no relevance with the type of industries mentioned before it. It is also an admitted fact that the product being manufactured by the Plaintiffs has no direct nexus with any agro-based industry. Mere use and consumption of sugar would not make an industry so as to be called as an agro-based industry. The Plaintiffs industry does not fall within the definition of agro- based industry; hence, they are not qualified or entitled for any such exemption. The Plaintiffs have not been able to make out a case in their favor, in that the "beverage industry" cannot be called or classified as an "agro-based industry" for the purposes of exemption claimed under SRO 575. Classification given by United Nations or any other authority have no nexus with notification of exemption/SRO 575(l)/2006, dated 5-6-2006 it may at the most, has a persuasive consideration or value; but cannot be relied upon while interpretating an exemption notification.- Plaintiffs have also relied upon certain recommendations and…

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