Law: Sales Tax Act, (III of 1951)

Section: 7,57(2)

(a) Sales Tax Act (III of 1951)---S. 7-Exemption-However, great hardship may there be involved but that if the person ought to be taxed comes within law he must be taxed-Question of taxation must be decided solely on a consideration of very words of relevant clause although it is permissible to generally look at the statute if the words in question have been used elsewhere and if so in what sense-Reference to speech of Finance Minister is irrelevant and inadmissible if assessee was unable to point out that such a reference was necessary while interpreting relevant law to avoid any manifestly absurd and unjust result which could never have been intended by Legislature. Commissioner, Agricultural Income-tax, East Bengal v. V. A. M. Abdur Rehman 1973 S C M R 445 and S. Muhammad Din & Sons v. Sales Tax Officer, Special Circle 1, Lahore (1977) 36 Tax. 74 fol. K. P. Varghese v. Income-tax Officer and another 1981 I T R 597 distinguished. (b) Interpretation of statutes- --- Speeches delivered in debates in Legislature are hardly relevant when language of enactment was clear and there was no ambiguity. Abbasi Textile Mills Ltd. v. The Federation of Pakistan and others P L D 1958 S C 187 ref. (c) Interpretation of statutes.- Fiscal statute-Court while construing fiscal Statute would look only to letter of law. Commissioner Agricultural Income-tax v. V. A. M. Abdur Rehman 1973 S C M R 44 5 ref. (d) Sales Tax Act (III of 1950)- ---Ss. 7 & 57(2) - C. B. R. Notification No. S. R. O.-III(R)/67, dated 16th June, 1967-Assessee a Company manufacturing biscuits in which vegetable ghee was consumed-Exemption of Vanaspati and vegetable products from sales tax-Payment of capacity duty by assessee made payable under Central Excises and Salt Act (I of 1944)-Claim of refund by assessee-Company on ground that sales tax had been merged with excise duty wherein element of sales tax was deemed to have been included and hence sales tax paid to the exchequer-Held, when capacity duty was made payable under Central Excises and Salt Act, 1944, no sales tax was either payable or was paid under Sales Tax Act, 1950 by assessee-Question of refund of any amount under S. 57(2), therefore, Aid not…

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