Law: Sales Tax Act, (III of 1951)

Section: 7(1),8(1),39(4)

Law: Sales Tax Act, (III of 1951)

Section: 7(1),8(1),39(4)

Sales Tax Act, 1951 -- Sections 7(1), 8(2) read with item 51 of Notification No. S.R.O.475 (K)/65, dated 14-6-1965 -- Rule 4(1)(c)(i) -- Distinction between the provisions of Section 7(1) and 8(2), explained -- Words "taxability '' and "playability", meaning of Vires of the Rule -- Rule 4(1) made under section 39(4) of the Sales-tax Act -- Whether immune from challenge on ground that it is beyond the scope of Act or in conflict with any provision thereof -- Held yes -- Whether rule 4(I) can be struck down if the conditions laid down therein go beyond the scope of section 8(2) of the Sales-tax Act -- Held no -- Whether should be constructed to have expanded the scope of Section 8 of the Act -- Held yes -- Electric fans exempted from sales-tax -- Excise duty on electric fans enhanced by exactly the same amount previously recoverable under the Sales-tax Act -- Plea that sales-tax continued to be levied in the garb of excise duty -- Whether sustainable in law -- Held no -- Statutes -- Interpretation -- Budget Speech -- Whether has any effect on legal consequences of the relevant enactments, rules made thereunder or the notifications issued in pursuance thereof -- Held no -- Constitution of Pakistan, 1973 -- Article 199 -- Writ -- Doctrine of laches -- Inordinate delay in seeking discretionary relief under Article 199 of the Constitution -- Whether hit by laches -- Held yes - Exemption from tax -- Distinction between provisions of Section 7(1) and Section 8(2) -- Exemption granted under Section 7(1) in respect of certain manufactured goods affects all persons connected therewith -- Exemption granted to sellers alone can have no bearing on liability of manufacturers -- Electric fans manufactured by assessee-Company already exempted from tax -- Assessee, held, comes squarely under purview of clause (c)(i) of rule. 4(1) and is not entitled to a licence under Section 8 nor to exemption from tax on raw material or partly manufactured goods -- Rules apparently beyond scope of parent Act -- To be deemed to have expanded scope thereof -- Conflict between a rule and a section of Act -- To be resolved as if such conflict is between one section and another of same Act -- Writ…

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