Law: Sales Tax Act, (III of 1951)

Section: 7

Sales Tax Act (III of 1951)---S.7 read with Notification No. 1, dated 1st May, 1953¬Exemption from tax of goods manufactured or produced in Pakistan and sold for delivery outside Pakistan Conditions to be satisfied to attract application of Notification Wording of Notification wide enough and cannot be given restricted meaning. ¬Export of goods by assessee himself not necessary Seller of goods satisfying three conditions under Notification Held, can claim exemption which is in respect of goods Applicability of Notification cannot be restricted to exporters. Adam Ltd. v. Commissioner of Income tax (1967) 16 Taxation 97 ref. JUDGMENT SALEEM AKHTAR, J. This is an application under section 17(1) of the Sales Tax Act, 1951, raising the following questions: "(i) Whether in the facts and circumstances of toe case the Income tax Appellate Tribunal was right in holding that tents sold by the appellant to the Red Cross Society were not for delivery outside Pakistan, when the fact of export outside Pakistan was not disputed? (ii) Whether the Tribunal was right in holding that the exemption from sales tax was available only to an exporter and the applicant not himself being an exporter the exemption was not available to him? (iii) Whether there was any evidence in support of the finding of the Income tax Appellate Tribunal that the tents sold by the applicant to the Pakistan Red Cross Society were not for delivery outside--Pakistan and was not this finding in disregards of the evidence on record proving that the tents were actually delivered outside Pakistan i. e. Turkey." Briefly the facts are that the applicant is a firm engaged inter alia in the business of manufacture, sale and export of tents and "shamianas". In the financial year ending 30th June, 1967, out of the total sales, Rs. 31,58,111, represented export sale. In this amount was included a sum of Rs. 84,200 in respect of sale of tent made by the applicant to Red Cross Society of Pakistan for delivery and donation for the relief of earthquake victims of Turkey, These tents were actually delivered in Turkey for relief purpose and a certificate was issued by the Red Cross Society of Pakistan, stating that tents…

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