Law:

Section:

(a) Sales Tax Act (III of 1951)---Ss. 27, 27-A & 30-A--Refund of sales tax--Assessee, after realization of sales tax which was not realizable or was in excess of tax payable, could not retain same or claim refund thereof--Position of assessee of an agent only for deposit of amount with assessing authority, prima facie he cannot claim any right over same on any principle--Word "refund" of sales tax in S. 27(2) not to be read in isolation of command of law contained in S. 30-A. Commissioner of Sales Tax v. Messrs Kruddsons Ltd. P L D 1974 S C 180 rel. (b) Sales Tax Act (III of 1951)-- ---S. 30-A (as amended in 1967, 1968]--Constitution of Pakistan (1973), Art. 185(3)--S.30-A, interpretation of--Refund of sales tax--Seemingly different view expressed by Supreme Court in various s--Sought to be resolved to discover true purport of--Refusal to grant leave by Supreme Court to appeal depending upon several considerations, fitness of case in a general sense, notwithstanding legal questions involved, is to be one of important considerations--Court's refusal to grant leave to appeal not to mean either that law laid down (in earlier identical case) was intended to be diluted or that principle laid down in another case would have no effect on account of said refusal to grant leave to appeal--But for petitioner's counsel being unaware of amendment in Act made about 2 years earlier and failing to bring it to notice of Court, result would have been different and law as subsequently declared, would then have applied--Observations made in earlier case not to adversely affect law declared in latter cases or for that matter, earlier case. Commissioner of Sales Tax v. Messrs Kruddsons Ltd. P L D 1974 S C 180 affirmed. Messrs Sajjad Nabi Dar & Co. v. The Commissioner of Income-tax, Rawalpindi P L D 1977 S C 437; Messrs Abbasi Textile Mills Ltd. v. The Federation of Pakistan and others P L D 1958 S C (Pak.) 187 and The Commissioner of Sales Tax, Lahore v. Messrs Associated Hotels (India) Ltd., Lahore 1969 S C M R 281 distinguished. Sugar Syndicate, Bahadargarh v. Excise and Taxation Commissioner, Punjab (1965) 7 S T C 536; John Lemun v. Thomas Alexander Mitchell 1912 A C…

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