Law: Central Excise and Salt Act, (I of 1944)

Section: 2(f),3(1),FirstSched,2,3

Law: Evidence Act, (1 of 1872)

Section: 115

[Central Excises and Salt Act (I of 1944)].......Ss 2(f), 3(1) & First Sched., item 37--Constitution of Pakistan (1973), Art. 199--Manufactured product--Corrurgated board--Process of conversion of liner paper into corrugated paper and then into corrugated board, a process of manufacture of box cartons--Incidental or ancillary to completion of a manufactured product. Superintendent of Central Excise, Lyallpur v. Ch. Faqir Muhammad P L D 1959 S C 103 and Pakistan and others v. Muhammad Aqil P L D 1960 S C 4 ref. (b) Central Excises and Salt Act (I of 1944)- ---Ss.2(f)--Word 'manufacture'--Meaning--Word 'manufacture' is generally understood to mean bringing into existence a vendible product know in market.--[Words and phrases]. (c) Central Excises and Salt Act (I of 1944)- ---Ss. 2 & 3 first & Sched., item 37--Paper and paper board--Paper and corrugated paper--Distinction--Paper board and corrugated board are words of art and have acquired technical meanings--Trade distinguishes paper board from corrugated board.--[Words and phrases] (d) Evidence Act "(I of 1872)- ---S. 115--Central Excises and Salt Act (I of 1944), S.3--Estoppel-­Excise duty--Past practice cannot create an estoppel against a taxing statute passed in public interest.--[Estoppel]. Lever Finance Ltd. v. Westminster City London Council (1970) 3 M L R 732 and Wazir Ahmad v. Pakistan P L D 1970 S C 453 ref. (e) Interpretation of statutes- ---Statute is passed with reference to a partricular trade, business or transaction and words are used therein which every body conversant with trade, business or transaction knows and understands to have a particular meaning--Such words are to be construed as having particular meanings which may differ from ordinary or popular meanings. Collector of Customs v. Abdul Majid Khan and others 1977 SCMR 371 and 1977 S C M R 38 rel. (f) Interpretation of statutes- ---Penal provisions of statute should be strictly construed and in case of any ambiguity or doubt arising from construction, benefit must go to accused person. Messrs Hirjina & Co. Pakistan Ltd. v. Commissioner of Sales Tax, Central, Karachi 1971 S C M R 128 and Muhammad Ali v. State Bank of…

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