Law: Sales Tax Act, 1990

Section: 2(39),2(41),2(48),3,13,47

Sales Tax Act (VII of 1990)---Ss.2(39), 2(41), 2(48), 3, 13, 47-- Notification SRO No.549(I)/2008 dated 11-06-2008--Exempted goods--Import and supplies-- Scope--Authorities contended that benefit of notification SRO No.549(I)/2008, dated 11-06-2008 could only be extended to registered person, which was not importer-cum-supplier of goods--Validity-- Expression “Import and supplies thereof”‘ had to be construed in the context of definition of taxable supplies--Such supplies included supply of taxable goods made by an importer or manufacturer, as the case could be--Expression “Import and supplies thereof” covered incidence of import and supplies, in the context of goods and separately amenable to chargeability of tax and zero-rated regime--Expression ‘Import and supplies thereof in column (3) of Sr.4, of Notification SRO No.549(I)/2008, dated 11-06-2008 covered imports-cum-supplies and supplies of locally produced/manufactured goods--No qualification / limitation was imposed nor intended to exclude taxable supplies of goods, locally produced/manufactured, from seeking benefit of Notification SRO No. 549(l)/2008, dated 11-06-2008--High Court declined to interfere in order passed by Appellate Tribunal Inland Revenue and decided questions against the authorities--Reference was dismissed, in circumstances. Collector of Custom FBR and another v. Messrs Fitter Pakistan (Pvt.) Ltd 2020 SCMR 1157; Collector of Customs, Lahore v. NESTLE, Milk Pak Limited, Sheikhupura 2007 PTD 921 and Messrs Nestle Pakistan Ltd, Lahore v. C.I.R., Zone-II, L.T.U., Lahore 2013 PTD 420 ref. JUDGMENT: Instant Sales Tax Reference Application is directed against order of 07.12.2020, whereby Appellate Tribunal Inland Revenue “Appellate Tribunal”, proceeded to allow the appeal of the registered person, declaring claim of credit of input tax qua the supplies admissible. 2. To contextualize the controversy, it is essential to understand the context thereof. Registered person, at the relevant time - July 2009 to June 2013-, made taxable supplies of dairy products (“taxable goods”) and claimed credit of input sales tax, paid for the relevant time on the premise that supplies made were covered under the…

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