Law: Sales Tax Act, 1990

Section: 7,28,28(1)

Sales Tax Act (III of 1951)--   ---Ss.7 28--Notification NO.S.R.0.125(1)/70, dated 29-6-1970-­Constitution of Pakistan (1973), Art.185(3)--Leave to appeal granted to consider whether Sales Tax Officer had jurisdiction to reopen question of liability of sales tax on stay wire, manufactured by appellant for sale to Water and Power Development Authority, in spite of the fact that in an earlier assessment order relating to a previous assessment year, he had held the said item as exempt.   (b) Sales Tax Act (III of 1951)--   ---S.28(1)--Notification No.S.R.O. 125(1)/70, dated 29-6-70--Sales tax--Assessment-- Reopening of exempt case--Power of Sales Tax Officer--If Sales Tax Officer was satisfied that product sold by a person was not covered by Notification of exemption and yet benefit of same had been given to it, he could lawfully reopen case and initiate proceedings for assessment.   (c) Constitution of Pakistan (1973)--   ---Art.199--Sales Tax Act (III of 1951), S.28--Sales tax--Reopening of assessment after withdrawal of exemption- -Assessee, challenged in Constitutional petition, before High Court, reopening of case of assessment of sales tax on manufacture of stay wire which assessee sold to Water and Power Development Authority--Apart from issuing notices to assessee, no further proceedings had been taken by Sales Tax Officer before assessee invoked Constitutional jurisdiction of High Court--Constitutional petition before High Court, held, was premature and High Court had rightly dismissed petition on said ground.   JUDGMENT SAAD SAOOD JAN, J.--The appellant in this appeal by special leave is a private company. It is engaged in the manufacture of stay wire which is used for giving support to electric poles. It states that it sells the entire wire manufactured by it to the Water and Power Development Authority. 2. By Notification No.S.R.O. 125(1)/70, dated 29-6-1970, issued under section 7 of the Sales Tax Act, 1951, the Federal Government has exempted machinery or articles for use in the machinery or component or spare parts thereof from payment of sales tax. The word machinery has been defined in the notification in the…

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