Law: Sales Tax Act, 1990

Section: 2(17),47

Law: Sales Tax Rules, 2006

Section: 7(4),29(1)(b)

(a) Interpretation of statutes--Fiscal statutes--Words �or� and �and�--Scope--In legislative instruments/provisions, word �or� is employed in disjunctive sense (means it separates things) and word �and� in conjunctive sense (means it combines things)--In certain cases, words �and� and �or� may be interchangeable--Such course of action is only permissible in order to give effect to clear and obvious intention of legislature or to avoid absurdity, unreasonableness or redundancy-- While construing a statute / legal provision, no part of same or word used therein is superfluous--Every word has to be taken into account and meaning is to be given to the same--Courts always presume that every word and expression used by legislature has a purpose and intent--No provision of an enactment can be treated as redundant or surplus and has to be given its meaning and effect--While interpreting taxing statutes, if there is any doubt or ambiguity in the language used in statute which may render same capable of several interpretations, then interpretation favourable to assesses is to be adopted.(b) Sales Tax Act (VII of 1990)--S.2(17), proviso--Word �or�--Scope--Word �or� appearing in proviso to S.2(I7) of Sales Tax Act, 1990, is used in disjunctive sense, which means that words owns and has his own manufacturing facility have been used to convey different meanings,Suo Motu Case No.8 of 2018 and Civil Misc. Application No.649-L of 2018 (PLD 2019 SC 201); Commissioner of Income Tax v. Muhammad Kassim 2000 PTD 280; CM Pak Limited v. Pakistan Telecommunication Authority PLD 2018 Isl. 243; Inam-ul-Rahiem v. Chairman, National Accountability Bureau Islamabad and another PLD 2018 Isl. 251 and Sheikh Kashif Imtiaz v. Faysal Bank Limited and another 2020 CLD 904 rel.(c) Words and phrases----Own�Meaning ---- Blacks Law Dictionary, Bryan A. Garner, 11th Edition; Cambridge Advanced Learner�s Dictionary, Fourth Edition; Chambers Concise Dictionary and Oxford Advanced Learners Dictionary, International Students Edition, New 9th Edition rel.(d) Sales Tax Act (VII of 1990)--Ss.2(17), 47--Sales Tax Rules, 2006, Rr.7(4), 29(1)(b)-- Reference--Commercial…