Law: Sales Tax Act, (III of 1951)

Section: 7(l)

Law: Constitution of Pakistan, 1962

Section: 98

(On appeal from the judgment and order of the High Court of East Pakistan, Dacca, dated the 22nd April 1966, in Writ Petition No. 234 of 1965). (a) Sales Tax Act (111 of 1951), S. 7(l) read with Notification No. 7, dated 7-6-51 [as amended by Notification No. 5, dated 18-10-53]-Exemption from tax - Leave to appeal - Granted to consider question whether "glass-sheet" is covered by term concrete building component". Leave was granted in this case for consideration of the ques tion whether glass-sheet is covered by the term `concrete building component' which has been exempted from the levy of sales tax under Notification No. 7, dated the 27th June 1951, as amended by Notification No. 5, dated the 18th December 1953, issued by the Central Government in exercise of the powers under section 7(1) of the Sales Tax Act, 1951. (b) Constitution of Pakistan (1962), Art. 98-Writ-Dispute arising between parties in respect of a fiscal right based upon a citarutory instrument-Held, can be determined in writ jurisdiction. Burma Oil Company (Pakistan Trading) v. The Trustees of the Port of Chittagong P L D 1962 S C 113; Pakistan and another v Port Chittagong P L D 1962 S C 440 and Abdul Ghani and another v. Government of Pakistan and others P L D 1968 S C 131 ref. (c) Sales Tax Act (111 of 1951), S. 7(1) read with Notification No. 7 dated 7-6-51, item No. 40-Expression "concrete building components"-Word"concrete"-To be read with word "component" and not with word "building" and means cement concrete component of building-"Glass-sheet" not a component of concrete building and hence, held, not exempted from payment of sales tax. The word `concrete' should be read with the word `component' and not with the word `building' just as in the phrase 'go& school boy', the word `good' goes with boy and not with school. In the phrase "concrete building components", the word `concrete' should go with components rather than with building. So far as the interpretation of the word "concrete" is concerned, it has to be determined according to the meaning it naturally or…