Law: Sales Tax Act, 1990

Section: 3,47

(a) Sales Tax Act (VII of 1990)----Ss.3, 47, Fifth Schedule--Constitution of Pakistan, Art. 247 [since repealed]--Reference--Exemption from duty and taxes-- Applicability--Dispute was with regard to exemption granted to respondent tax-payer on the plea that goods were supplied by Norwegian Refugee Council to internally displaced persons--Validity-- Any person could be exempt from levy and imposition of income tax if he had earned income from business inside tribal area--If income was earned from business in settled area, then same person would be liable to tax--Immunity provided in Art. 247 (since repealed) of the Constitution was territory specific and not persons specific—Immunity from payment of sales tax under Art.247 (since repealed) of the Constitution was area specific by its letter as well as intent--Customs Appellate Tribunal wrongly held supplies made to Internally Displaced Persons in settled area as exempt from levy of sales tax under Art. 247 (since repealed) of the Constitution--Norwegian Refugee Council was neither privileged person nor was exempted from payment of tax under Fifth Schedule of Sale Tax Act, 1990--High Court set aside order passed by Customs Appellate Tribunal as exemption under Art. 247 (since repealed) of Constitution was not available--High Court restored orders-in-original as well as s passed by Appellate Authority-- Reference was allowed, in circumstances. Commissioner of Income-Tax Peshawar v. Messrs Gul Cooking Oil and Vegetable Ghee (Pvt.) Ltd. Through the Chief Executive and 6 others 2003 PTD 1913; Gul Cooking Oil’s case 2008 PTD 169; Messrs Taj Packages Company (Pvt.) Ltd. Through Manager v. The Government of Pakistan through Federal Secretary Finance and Revenue Division and 6 others 2016 PTD 203 and Pakistan through Chairman FBR and others v. Hazrat Hussain and others 2018 SCMR 939 rel. (b) Administration of justice---Tax matters--Ignorance of law in tax matters cannot be pleaded as good ground of defense. JUDGMENT WIQAR AHMAD, JUSTICE:---.--- Petitioners are aggrieved of consolidated judgment dated 30.09.2015 of Appellate Tribunal, Inland Revenue, Islamabad, through which it has accepted three appeals of respondents…

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