Law: Sales Tax Act, (III of 1951)

Section: 4,4(a)

Sales Tax Act (III of 1951)---S. 4(a)-Partly manufactured goods - Exemption from tax--Assessee can claim benefit of S. 4(a) when goods exemption on whose sale sought incorporated into and forming a constituent or component part of another article and end product being subject­ed to tax-End product, viz. aerated water, being not subjected to tax inclusive of glass bottles claimed as partly manufactured goods, one of conditions, held, lacking hence goods not to be treated as partly manufactured goods entitling assessee to exemption. JUDGMENT M. MEHBOOB AHMAD, J. ---This reference application under section 17(2) of the Sales Tax Act, 1951 has arisen in the following circumstances: 2. Messrs Chemical Glass Industries, Gujranwala, respondents, are manufacturers of glass bottles and during the assessment year in question, viz. 1959-60, they held a Manufacturers Licence issued under section 8 of the Act. In course of their business glass bottles of the value of Rs. 46,492 were sold by them to Messrs Super Cola of Lahore, manufacturers of beverages who also, at the relevant time, held a Manufacturers Licence. The respondent claimed exemption of sales tax on the aforementioned sale of the value of Rs. 46,492 under section 4(a), ibid. The Sales Tax Officer declined the respondent, and by his order dated 26-6-1965, held that no certificate as contemplated by rule 16 of the Sales Tax Rules, 1951, having been produced by the respondent and also because the bottles were not sold with the beverage, the bottles were not partly manufactured goods and consequently no exemption as contemplated by section 4(a), ibid could be claimed by the said respondent. 3. Feeling dissatisfied with this order, the respondent preferred an appeal to the Appellate Assistant Commissioner of Sales Tax, B Range, Lahore. It was pleaded before the appellate. Assistant Commissioner that no opportunity was afforded by the Sales Tax Officer to produce the certificate in question. The Appellate Assistant Commissioner accepted the appeal, by his order dated 15-1-1966, on the premise that the certi­ficate as provided by rule 16 of the Sales Tax Rules issued by Messrs Super Cola had been placed by the…

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