Law: Sales Tax Act, 1990

Section: 3,3(1A),4,71

Law: Sales Tax Rules, 2006

Section: 58H

(a) Sales Tax Act (VII of 1990)---Ss. 3(1A), 71---Sales Tax Special Procedures Rules, 2007, R. 58H---Steel re-rolling mills---Scope and payment of sales tax---Final discharge of tax liability---Tax department (petitioner) contended that since the Sales Tax Special Procedure Rules, 2007 was applicable in the present case, the tax payers (respondents) were not liable under section 3 of the Sales Tax, Act, 1990 (the Act), but they would still be liable under section 3(1A) of the Act because amendments therein were made subsequently, that is, during the subsistence of section 71 of the Act---Validity---Section 71 of the Act enables special procedure to be made with regard to the scope and payment of tax to be made and the Sales Tax Special Procedures Rules, 2007 (the Special Procedure) were made pursuant thereto, which contained an overriding, non obstante, clause, which uses categorical and clear language and must be given effect to, and the respondents were entitled to be treated in accordance therewith---Particular rate and mechanism for the imposition of sales tax on steel re-rollers was prescribed and it was stipulated that it will be considered as their final discharge of tax liability, which the respondents had discharged in accordance therewith---Petitions for leave to appeal were dismissed. Zak Re-Rolling Mills (Pvt.) Ltd. v Appellate Tribunal Inland Revenue, 2020 SCMR 131 not applicable. (b) Constitution of Pakistan---Art. 185(3)---Tax laws---Petitions for leave to appeal/appeals filed before the Supreme Court---Relevant provisions of the law to be attached with petitions/appeals---Supreme Court observed that tax laws in the country are subject to extensive changes almost every year, and at times more than once in a year, therefore, in tax cases the relevant provisions of the law as at the relevant time must be reproduced or attached with the appeal/petition filed in the Supreme Court, but more often than not, this is still not done; that resultantly considerable court-time is unnecessarily wasted in just trying to ascertain the law at the relevant time. (c) Precedent---To constitute precedent the law which was interpreted must be the same or similar to…

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