Law: Sales Tax Act, (III of 1951)

Section: 3,3(6)(d)

Sales Tax Act (III of 1951)--S. 3 (6)(d), proviso--When the manufacturer retains a manufactured item for its further use in terms of S.3(6)(d), then by virtue of proviso to S.3(6)(d) same will amount to a sale and the liability to pay sales tax will accrue at the point of time when the product is used for further manufacture. Central Zone A, Karachi v. Messrs Pakistan Cables Limited, Central Zone A, Karachi v. Messrs Pakistan Cables Limited, Karachi 1988 PTD 54 ref. ORDER AJMAL MIAN, J.-- The petitioner through this petition has impugned respondents action to levy on the lead oxide. The brief facts leading to the filing of the above petition are that the petitioners have been manufacturing batteries and for that purpose have been importing the requisite raw material and one of such raw materials is lead which is converted by chemical process into lead oxide. The lead oxide is used for manufacturing the batteries. The grievance of the petitioner is that for over two decades the petitioners have been manufacturing batteries but at no point of time respondent department demanded excise on lead oxide. In this behalf we may point out that the point raised by the petitioner is covered by a judgment of a Division Bench of this Court namely, in the case of Commissioner of Sales Tax, Central Zone A, Karachi v. Messrs Pakistan Cables Limited, Karachi 1988 P T D 54 in which while construing the provision of section 3 of the Sales Tax Act, it…

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