Law: Sales Tax Act, (III of 1951)

Section: 7,17(1),

(a) Sales Tax Act (III of 1951)---S. 7 read with Notification No. 3-ST, dated 15-3-1954 and Customs Notification No. 14-C, dated 15-3-1954, item (v) read with items (i) & (iii)-"Conduit pipes"-Such pipe not falling under defini­tion "mechanical and electrical control and transmission gear adopted for use in conjunction with machinery as defined in item (i)" but meant for general use-Held, does not qualify for exemption from sales tax under item (v) or item (iii) of Notification. Commissioner of Sales Tax v. Messrs Premier Machinery Works, Karachi 1978 P T D 118 ref. (b) Sales Tax Act (III of 1951)-- S. 17(1) read with S. 7 and Notification No. 14-C, dated 15-3-1954-Question whether use of "conduit pipes" meets requirement of Notification-Held, a question of law. JUDGMENT M. S. H. QURESHI. J. -For the assessment years 1961-62 and 1962-63 the respondent, Messrs Ijaz Oil and Conduit Pipe Mills, Gujranwala, claimed exemption from payment of tax on the sale of conduit pipes by relying upon Sales Tax Notification No. 3-ST dated 15-3-1954, read with Customs Notifi­cation No. 14-C of the same date. The Sales Tax Officer rejected the claim on the finding that conduit pipes were not covered by the said Notifications. The Appellate Assistant Commissioner, however, relying on judgment in S. T: 14 of 1960-61 dated 18-6-1962 passed by the Appellate Tribunal Karachi, held that conduit pipes were covered by item (v) read with item (i) of the Schedule to the Notification and as such were exempt. The Tribunal relying on the same decision of the Karachi Bench confirmed the finding of the Appellate Assistant Commissioner. The Department then moved the Tribunal for making a reference to this Court under section 17(1) of the Sales Tax Act, 1951, whereupon the following question of law was referred for the opinion of this Court: - "Whether on the facts and in the circumstances of the case the conduit pipes manufactured by the assessees are exempt from the levy of sales tax by virtue of Notification No. 14-C dated the 15th March 1954. read with Sales Tax Notification No. 3-S. T. of the same date 2" 2. The items of goods specified for exemption in the aforesaid Notifica­tion No.…

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