Law: Sales Tax Act, (III of 1951)

Section: 7

Sales Tax Act (III of 1951)---S.7---Notification No.7, dated 27-6-1951, item 40---Exemption---Wooden doors and windows were exempted from levy of sales tax under Item No.40, Notification No.7, dated 27-6-1951 (as amended). The inclusion of doors- and windows specifically in Item 40 of Notification No.7, dated 27-6-1951 leaves no doubt whatsoever to the intention of the framer of the Notification that wooden doors and windows were to be given exemption from levy of sales tax. It is fully known that there are no doors, windows made of concrete. It is, therefore, to be rightly inferred that the spec inclusion of doors and windows in Item 40 was intended to give a cover of exemption to these two items and these were not to be read as "ejusdem generic" to the heading, viz. "concrete building components". In the circumstances 'of the case the Tribunal was justified in holding that wooden doors and windows are exempt under Item 40 of Notification VII, dated 27-6-1951 as amended Usmania Glass. Sheet Factory v. Sales Tax Officer PLD 1971 SC 205 distinguished. Commissioner of Sales Tax, Rawalpindi v. Aminullah Khan etc. 1984 PTD 1 and Commissioner of Sales Tax, Rawalpindi Zone, Rawalpindi v. Abdul Razzaq Zia-ul-Qamar 1973 PTD 19 ref. JUDGMENT M. MAHBOOB AHMAD, C.J. ---This Reference under section 17(1) of the Sales Tax Act, 1951 has been made by the learned Income Tax Appellate Tribunal, Peshawar Bench, Peshawar, to this Court for answering the following question said to be arisen out of the Income Tax Tribunal's order, dated 26-8-1970. "Whether on facts and in the circumstances of the case the Tribunal was justified in holding that wooden doors and windows were exempt under Item 40 of Notification No.7, dated 27-6-1951 as amended? 2. The brief facts necessary for the purposes of this Reference are that for the assessment years 1962-63 and 1963-64 the Sales Tax Officer, by his order, dated 20-6-1969, held that doors and windows manufactured by the assessee used in the construction work by it are liable to Sales Tax within the purview of subsection (6) of section 3 of the Sales Tax Act. The assessee went up in appeal before the Appellate Assistant Commissioner, who upheld…

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