Law: Sales Tax Act, (III of 1951)

Section: 7(1),3(1)(a)

(a) Sales Tax Act (III of 1951)---S. 7(1) read with Notification No. 11 dated 27 6 1951& S. 3(1) (a) Exemption from sales tax Notification, effect of Benefit of reduced rate of tax available to basic material known as iron and steel-Products of such material, held, not intended to be given such benefit, under Notification No.11 dated 27 6 1951. (b) Sales Tax Act (III of 1951) S. 7(1) read with Notification No. 9 dated 27 6 1951, Items 2 & 9--Exemption from sale tax Contention that exempted articles capable of being used for some other purpose would not affect its exempt ability and as iron and steel exempted ones pipes or conduits manufactured therefrom are also exempted, held, has no force Had Government intended to exempt same from sales tax liability words used would have been pipe or conduit in Notification. Messrs Muhammad & Ahmed Co. v. Commissioner of Income tax, Last Pakistan, Dacca P L D 1566 Dacca 449; State of Bihar v. Messrs Chrestair Mica Industries Ltd. A I R 1957 Pat. 184; M. 6. Muhammad Ali Sialkot v. Commissioner of Income tax, North Zone, (West Pakistan), Lahore (1973) 27 Taxation 224: Commissioner of Sales tax, Lahore v. Lutfi & Company (Pakistan), Lahore (1,973) 28 Taxation 168 and (1976) 33 Taxation 33 ref, but not considered. JUDGMENT NAIMUDDIN, J. This is a reference under section 17(1) of the Sales tax Act 1951 (hereinafter called the Act), made by Messrs International Industries Limited, referring the following two questions of law raised to arise out of the order dated 4 7 1971, of the Income tax Appellate Tribunal, Karachi, whereby they rejected the appeal of the applicants: "(1) Whether in the facts and circumstances of the case the Tribunal is right in holding that the applicant's product steel pipes and tubes are not liable to sales tax the reduced rates of 5 %. under Item 10 of Notification No. 11 dated 27 6 1951 ? (2) Whether in the facts and circumstances of the case the Tribunal is right in holding that the applicants products are not exempt under Items 2 and 9 of the Notification No. 9, dated 27th of June, 1951 ? In order to answer the questions, it is necessary to refer to relevant facts: These are The…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492