Law: Sales Tax Act, (III of 1951)

Section: 2,2(12),3(1)(e).4(b),7,8(2)

Sales Tax Act, 1951 (Ill of 1951) -Sections 2 (12), 3(1)(e). 4(b), 7, 8(2)-Exemption-Partly manufactured goods-Licensed manufacturer-Electrolytic wires manufactured by assessee exempt from sales-tax under Notification No. S.R.O. 217 (R)/68, dated 13-12-1968---Copper rods imported free of sales-tax used as partly manufactured goods in manufacture of electrolytic wires-Copper rods whether exempt from sale tax-Held yes. Cases relied on:- Commissioner of Sales Tax v. S. Muhammad Hussain & Co., Lahore (1974) 29 TAX 44 Cases referred to: Commissioner of Sales Tax v. Combined Industries, Lahore (1973) 28 TAX 178; Latif Bawany Jute Mills Ltd. and others v. Sales Tax Officer (1971) 23 TAX 302; Hunza Asian Textile and Woollen Mills Ltd. v. Commissioner of Sales Tax (1974) 29 TAX 1; Commissioner of Income Tax v. Amin Jute Mills Ltd. (1966) 13 TAX 35; P L D 1964 S C451;P L D 1967 S C 373 ; P L D 1968 Lah. 1012 and P L D 1971 Pesh.226. B. Sales Tax Act, 1951 (III of 1951)-Sections 7, 10(1), (3), (6),28-Assessment-Assessee enjoying exemption from payment of sales-tax-Whether under obligation to file return of income-Held no-Financial year following the assessment year expired -Assessment made under section 10(3) without taking recourse to section28 of the Act-Whether valid in law--Held no. Cases relied on:-- Nagina Silk Mills (1963) 7 TAX 442 (S. C. Pak.); (1962) 6 TAX 92 (Tribe); Commissioner of Sales Tax v. S. Muhammad Hussain & Co. (1974)29 TAX 44. Cases distinguished :- Commissioner of Income Tax v. Imam Bux Allah Dewaya (1976) 34 TAX 85 and (1970) 21 TAX 21 (Tribe). ORDER [The order was passed by A.A.ZUBERI, Accountant Member).-This appeal, at the instance of the Department, challenges the order of the learned Appellate Assistant Commissioner, A-Range, on S.T.A. No. 19/SPL-I dated 18-4-1975 which relates to the assessment year 1968-69. 2. The Assessee is a company who acts as manufacturer of electrolytic wires, which is a product exempted by the Board under section 7 of the Sales Tax Act vide Notification No. S.R.O. 217(R)/68, dated 13-12-1968. The assessing officer having felt satisfied about the fulfillment of the prescribed requirements, admitted the claim…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492