Law: Sales Tax Act, (III of 1951)

Section: 17,17(2)

(a) Sales Tax Act. (111 of 1951)---S. 17(2) Reference Question whether word 'manufacturer' or 'producer' or 'wholeseller' is to be understood to refer to manufacturer or producer or wholeseller of any particular goods in respect of which sales tax was chargeable or of any goods, held, was directly relating to interpretation of provisions of law and, therefore, was a question of law Tribunal by refusing to refer said question to High Court had misdirected itself by such refusal. (b) Interpretation of statutes Fiscal Statute To be construed strictly and not liberally No liability, held, could be imposed on citizen unless it was clearly spelt out. Rowlatt, J., observed in Cap Brandy Syndicate v. Inland Revenue Commissioner 1921 1 K B 64; Tenant v. Smith 1892. A C 150; The Commissioner of Agricultural Income tax, East l1engal v. B.W.M. Abdur Rahman, Manager, Taki Bars Taraf Wards Estate 1973 S C M R 445; Muhammad Younus v. Central Board of Revenue, Government of Pakistan and others P L D 1964 S C 113 and Messrs Hirijina & Co. (Pakistan) Ltd., Karachi v. Commissioner of Sales Tax, Central, Karachi 1971 S C M it 128 rel. (c) Sales Tax Act (III of 1951) Ss. 3(3), 10 a 17(2) Sales tax Empty drums Assessee selling drums Assessee was neither manufacturer or producer of empty drums nor it could be their case, for they had imported chemical in said drums which were used only as packing material and it was not stated that goods in question had any duty paid value No liability to pay sales tax, held, could arise against assessee on sale of such empty drums. (d) Interpretation of statutes Ambiguity in a statute To be resolved in favour of subject. Messrs Star Vacuum Bottle Manufacturing Co. Ltd. v. Collector of Central Excise and Land Customs, Karachi and 2 others P L D 1972 Kar. 210 and Rahmat Ali v. Messrs Benares Silk Industries and another P L D 1967 Dacca 113 rel. JUDGMENT NAIMUDDIN, J. By this application under section 17(2) of the Sales Tax Act, 1951, and the similar application in Sales Tax Case No. 5 of 1978, the Commissioner . of Sales Tax, Central Zone, Karachi, has referred the following common question of law said to arise out of the Income tax Appellate…

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