Law: Sales Tax Act, (III of 1951)

Section: 17(1)

Sales Tax, Act, 1951 (III of 1951)-Section 7-Exemption assessee a manufacturer of conduit pipes claimed exemption from levy of sales-tax- Whether assessee entitled for exemption-Held no. But in order that conduit pipe comes under item (iii) it has to be established that it was an apparatus and appliance not otherwise specified, specially adapted for use in conjunction with machinery as defined in item (i) above". The respondent had led no evidence to show that the conduit pipe had been "specially adapted" lot we in conjunction with machinery. Merely because conduit pipes are also used to cover electrical wires in machinery will not attract the exemption under the notification in the absence any proof that they had been specially adapted or designed for use with machinery or in conjunction with machinery. Case followed: C.S.T. Rawalpindi Zone, Rawalpindi v, Ejaz Oil and conduit pipe Mills, Gujranwala (1980) 42 Tax 88 (H.C. Lah) JUDGMENT The judgment of the court was delivered by M. Mahboob Ahmed, C.J.-Through this Reference under section 17(1) of the sales tax act 1951, the income tax appellate tribunal by its order dated 14-1-1977 has referred the following question to this court for answer: "Whether on the facts and in the circumstances of the Appellate tribunal was right in holding the conduit pipes manufactured by the assessee are exempt from the levy of sales tax by virtue of Notification No. 14-C ,dated 15-3-1954 read will sales-tax Notification No. 3-ST of the same date." 2.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492