Law: Sales Tax Act, (III of 1951)

Section: 3,3(6)(d),17(2)

(a) Sales Tax Act (III of 1951)---Ss. 3(6)(d) & 17(2) -Sales tax-Chargeability-Levy of tax on partly manufactured goods-Expression "goods used by the manufacturer or producer" Meaning and scope-Manufacturing of electric bulbs and fluorescent tube lights-Manufacture of glass shells and tubes, being products of intermediate stage of manufacturing electric bulbs and fluorescent tube lights and not independently utilized, but assimilat­ed in process of manufacturing of electric bulbs and fluorescent tube lights-Sales Tax Officer, held, could determine value for tax where glass shells and tubes were kept for use by manufacturer. Messrs Gul Ahmad Textile Mills Limited v. Commissioner of Sales Tax (Central), Karachi 1985 P T D 211 ; Hunza Asian Textile & Woollen Mills Ltd. v. Commissioner for Sales Tax, Rawalpindi Zone, Rawalpindi 1973 P T D 544 ;Messrs Noorani Cotton Corporation v. Sales Tax Officer `A' Ward, Lyallpur P L D 1565 S C 161 ; Commissioner of Sales Tax v. H. Muhammad Hussain and Co., Lahore 1974 P T D 20; Commissioner of Sales Tax v. Shafiq Corpora­tion 1974 P T D 15 and Abbasi Textile Mills Ltd. v, Commissioner of Sales Tax (East), Karachi 1982 P T D 17 ref. (b) Sales Tax Act (III of 1951).­ ---- S. 3(6)(d)--Section 3(6)(d), a charging section. Messrs Noorani Cotton Corporation v. Sales Tax Officer, 'A' Ward, Lyallpur P L D 1965 S C 161 rel. ORDER NAIMUDDIN, J.-The petitioners are engaged in the business of manu­facturing inter alia electric bulbs and fluorescent tube lights. According to them the processes followed by them for manufacturing electric bulbs and fluorescent tube lights are as under :- (i) At first Sand, chemicals and glass cullets are mixed together in a mixer. (ii) The mixture is then fed into a Furnace wherein the ingredients are melted and glass is formed. (iii) The glass thus formed is then drawn from the Furnace in the shape of glass shells and tube light tubes. (iv) The filaments, lead in wires, exhaust tubes, etc. are assembled together with glass shells and tubes and are sealed to form sealed bulbs and tubes. (v) The sealed bulbs and tubes are then filled with gas and are capped. After testing, the capped bulbs and tubes…

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