Law: Sales Tax Act, (III of 1951)

Section: 7

Sales Tax Act (III of 1951)---S.7--Sales Tax Notification No. 7, dated 25-6-1951, item 34--Exemption from sales tax--Fire bricks--Bricks--Meaning--"Brick" is a generic term--"Fire bricks" is a species of "bricks"--If "bricks" are exempt under item No.34 of Notification, "fire bricks" held, would also be exempt. Ballentine's Law Dictionary, 3rd Edn., p. 156; Shorter Oxford English Dictionary, Vol.1,p.220; Chambers' Twentieth Century Dictionary, Revised Edition, p. 160 and, Webster's New International Dictionary, 2nd Edn. ref. JUDGMENT NAIMUDDIN, J.-- By this application under section 17(1) of the Sales Tax Act, 1951, the Commissioner of Sales Tax/Income-tax (Central Zone), Karachi, has referred the following question of law arising out of the order of the Income-tax Appellate Tribunal, dated 2-11-1973. "Whether on the facts and in the circumstances of the case the learned Tribunal was justified in holding that fire bricks and fire clay are exempt under item 34 of Sales Tax Notification No. 7, dated 26-6-1951?" 2. The Tribunal in the order, out of which the present question has arisen', has held that 'fire brick' is not liable to sales tax as it is exempted under section 7 of the Sales Tax 1951 and for reasoning has relied on its earlier decision in Sales Tax Appeal No. 8 of 1963-64, filed by the respondent. 3. The term or word brick has not been defined in the Sales Tax Act or the Sales Tax Rules or the notification under which it is exempted. It has therefore to be understood in its ordinary meaning. We may therefore refer to various dictionaries to know its meaning. BALLENTINE'S LAW DICTIONARY, 3rd Ed., page 156, states its meaning as: "Building material, made from clay and shale, molded and baked in a kiln in oblong blocks, 4 inches wide, 8 inches long, and 2-1/2 inches high." According to the Shorter Oxford English Dictionary, Vol-1, Page 220, it means; "a substance formed of clay, kneaded, molded, and hardened by baking with fire, or sun-dried, used in building. 2.A block -of this substance, of a definite size and shape; usually rectangular. b. A similar block or slab of sand and lime, concrete, etc." According to the Chambers Twentieth Century Dictionary…

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