Law: Sales Tax Act, (III of 1951)

Section: 8,8(1),7

Sales Tax Act (III of 1951)---Ss. 8(1) & 7 Sales Tax Rules, r.16 A Notification issued under S.7 Sale of goods to exporters holding exporter's licence under S.8(1) Assessee not charging sales tax from such exporters on obtaining certificate from them that they were exporting goods outside Pakistan as required by r. 16 A, of Sales Tax Rules Assessee claiming exemption from such tax in respect of such sales on basis of Notification issued under S.7 of Act Department refusing exemption on ground that no convincing evidence was furnished by assessee that such goods were actually delivered outside Pakistan Fact that goods were sold to exporters, held; could not lead to presumption that they had been actually delivered outside Pakistan Notification under which exemption was claimed clearly provided. that not only goods should be sold for delivery outside Pakistan but that they were actually delivered outside Pakistan Entire emphasis of notification was not merely on sale to exporters but on delivery outside Pakistan. Hussain Industries Ltd. v. Commissioner of Sales Tax, Karachi (West) P L D 1983 Kar 295 and Adam Ltd. v. Commissioner of Income tax (1977) 16 Taxation 97 ref. JUDGMENT SALEEM AKHTAR, J. The applicant assessee has filed application under section 17(1) of the Sales Tax Act, 1951 raising the following questions: (1) Whether in the facts and circumstances of the case the Tribunal was right in holding that sales made to exporters duly licensed under section 8(1) of the Sales Tax Act, 1951 for delivery outside Pakistan were not entitled to exemption from Sales Tax for the financial year 1964 65? (2) Whether in the facts and circumstances of the case and having regard to the provisions of section 8(1) of the Sales Tax Act, 1963 and. rule 16 A of the Sales Tax Rules the Tribunal was right in holding that exemption in respect of sales made to exporters licensed under section 8(1) of the Sales Tax Act would be available only on production of evidence of actual export outside Pakistan? (3) Whether in the facts and circumstances of the case the Tribunal was right in holding that exemption from Sales Tax is available only if the goods are exported outside…

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