Law: Sales Tax Act, (III of 1951)

Section: 17,7

(a) Sales Tax Act (III of 1951)---Ss. 17(1) & 7---Notification (Sales Tax) No.9, dated 27-6-1951, Entry No.61---Reference---Question about the applicability or otherwise of Entry No.61 of Notification No.9, dated 27-6-1951 and its interpretation was a question of law. (b) Sales Tax Act (III of 1951)---S. 7---Notification (Sales Tax) No.9, dated 27-6-1951, Entry No.61--¬Exemption---Asessee carrying on business of manufacture of biscuits--¬Qualification about name, brand name or trade mark was with reference to marketability or sale of biscuits and was not restricted to biscuits---If biscuits were marketed or sold without any name, brand name or trade mark, such biscuits would be entitled to exemption from sales tax under Entry No.61 of the Notification but in case biscuits were sold or marketed with any name, brand name or trade mark benefit could not be taken of Entry 61 of the notification in such a case. (c) Sales Tax Act (III of 1951)--- ----S. 7---Notification (Sales Tax) No.9, dated 27-6-1951, Entry 61--¬Interpretation of Entry 61 of the Notification. JUDGMENT NASIR ASLAM ZAHID, J.---This judgment will govern Sales Tax Case No.l/81 and Sales Tax Case No.2/82, both filed by M/s. A.B. Food Industries .Limited. Case No. 1/82 relates to assessment year 1975-76 and Case No.2/82 relates to assessment year 1976-77 of the assessee/applicant. In both cases the questions raised by the applicant are the same. The applicant is represented by Mr. Iqbal Naeem Pasha Advocate and the Department by Mr. Nasrullah Awan, Advocate. We have heard the learned counsel. 2. The applicant, a company carrying on the business of manufacture of biscuits, filed quarterly returns under the Sales Tax Act, 1951, during the assessment years in question and, inter alia, claimed exemption from payment of sales tax on sales of biscuits by the applicant during the years in question on which biscuits name, brand name or trade mark of the applicant was not embossed. The exemption was claimed under Entry No. 61 of Finance (Revenue. Division)'s Notification. (Sales-Tax) No.9 dated 27-6-1951, as amended by S.R.O. 5(1)75 dated 1-1-1975. Under the said Notification No. 9 dated 27-6-1951 certain…

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