Law: Sales Tax Act, 1990

Section: 11,51

Law: Specific Relief Act, 1877

Section: 42

Sales Tax Act (VII of 1990)----Ss. 11 51--Civil Procedure Code (V of 1908), Appendix A(3)-- SRO 509(I)/2007, dated 9-6-2007--SRO 163(I)/2011 dated 2-3-2011-- Specific Relief Act (I of 1877), S.42--Zero rated goods--Proof--Suits, types of--Dispute was with regard to Zero rating of goods supplied by tax payer/plaintiff-- Suit was decreed in favour of tax payer/plaintiff-- Validity--To avail concessional treatment under any taw, it was an established principle and incumbent upon the claimant to satisfy that its case fully fell in the ambit of concessional regime--HS Code in question i.e “other colouring matter and other preparations” was changed from 3206.4900 to 3206.4910 with the aim to isolate masterbatches from concessional regime which clarification was issued through the communication relied upon by appellant / authorities, where masterbatches classifiable under PCT Heading 3206.4910 were held to be excluded from the purview of zero-rating from the date of issuance of the SRO 509(I)/2007 i.e. 09.06.2007--Such clarification was never challenged before any Court or forum and had attained finality--Claim of appellant / authorities communicated through notice in question was tenable--Suit had no triable issues and was not inherently maintainable--Such plaint Hid not find mention in types of suits which Civil Procedure Code, 1908, Appendix A(3) titled “Plaints” envisaged amongst 49 types of suits specifically detailed therein-- Division Bench of High Court in exercise of appellant jurisdiction set aside and decree passed by Trial Court and remanded the suit for decision afresh--Intra Court appeal was allowed accordingly. Collector of Model Customs Collectorate v. Naveena Industries (Ltd.) 2017 PTD 2123; Searle IV Solution (Pvt.) Ltd. v. Federation of Pakistan and others 2018 SCMR 1444; Gul Ayaz Khan and another v. Federation of Pakistan and others (C.P. No.D-91 of 2013) and Thai Limited and another v. The Federation of Pakistan and others (C.P. No.D-6067 of 2016) ref. ORDER: ZULFIQAR AHMAD KHAN, J.--This appeal challenges the Judgment and Decree passed in Suit No. 1663 of 2009 where the core issue as to whether the colouring compounds commercially known as…

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