Law: Sales Tax Act, (III of 1951)

Section: 2,(a.11(ii)

(a) Sales Tax Act (III of 1951)---S. 2, (a. 11 (ii) 'Manufacturer or producer' Meaning Assessee, a retailer in shoes', also getting shoes manufactured by shoe makers for and in name of his firm Section 2, cl. 11(ii), Sales of Goods Act, 1951, held, applicable in case of assessee Contention, that words "goods being manufactured": in cl. 11 (ii) related to a position prior to manufacture and that they did not cover goods purchased by a retailer for purposes of sale, repelled Section 2, cl. 11(ii), was wide enough to cover case of a person or company who owned, held, or claimed sales or other rights to goods being manufactured If goods manufactured by others on orders of assessee and in its name, which assessee sold in his shop, assessee would be liable to pay tax and he would in such a case hold proprietary rights of goods (b) Provisional Constitution Order (1 of 1981) Art. 9 Sales Tax Act (III of 1951), S.2, C1. 11(ii)----Constitutional petition Sales tax Disputed facts raised in petition requiring detailed inquiries, which could be determined by authorities concerned----Petitioner instead of explaining his case before such authorities approaching High Court at initial stage Petitioner also having other legal remedies open to him Petition, held, premature and not competent Disputed facts, held further, could not be decided by High Court in extraordinary jurisdiction. Khursheed Marble Industries v. Central Board of Revenue and another 1985 C L C 2437 and Collector of Customs v. S.M. Yousuf and others 1973 S C M R 411 ref. (c) Provisional Constitution Order (1 of 1981) Art. 9 Constitutional jurisdiction Where the very jurisdiction of Tribunal is challenged, aggrieved party, held, could directly approach High Court. Salooka Steels Ltd. v. Director General Coast Guards of Pakistan P L D 1981 Quetta 1. ref. JUDGMENT ABDUL QADEER CHAUDHRY, J. This petition has arisen out of the following facts: The petitioner is carrying on business of selling footwear at a shop and also holds a godown where footwear are stored. According to the petitioner he purchases footwear from manufacturers of standard brands such as Cleopatra from Pakistan Shoe Corporation Limited, Jogger and…

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