Law:

Section:

Sales Tax Act, 1990--S. 13---Constitution of Pakistan (1973), Art. 185(3)---Government Notification No S.R.O. 580(1)/91---Entitlement to exemption from sales tax under the Notification---Original Company went in liquidation in 1990--­Petitioner in liquidation proceedings of that company purchased land, buildings machinery spare parts etc. in Court auction in respect of which he was issued sale certificate by the Court---Petitioner (Company) was formed by auction-purchasers for setting up factory on property purchased in auction for production of specified paper and claimed exemption on its products from sales tax for a period of 5 years in terms of Government Notification S.R.O. 580(1)/91--­Collector on inquiry found that petitioner did not qualify for exemption under said notification---Petitioner's Constitutional petition against Collector's decision was dismissed---Validity---Petitioner claimed that word ' Industry" as used in said Notification had a definite meaning as distinct from the words "machinery and factory" and that even if a party after purchasing factory end machinery had also invested huge amount to convert it into a factory to produce a completely new product, same would be covered by the term "set up"; and that it was not necessary that it should be completely a new industry connection or relation with the machinery purchased earlier---Contentions raised by petitioner being questions of first impression, necessitated interpretation of relevant notification---Leave to appeal was granted in circumstances. Commissioner of Wealth Tax, Madras v. Ramaraju Surgical Cotton Mills Ltd. AIR 1967 SC 509 rel. Irfan Qadir, Advocate and Ejaz Ahmed Khan, Advocate-on-Record for Petitioner. K. G. Sabir, Advocate-on-Record for Respondents. Date of hearing 18th March, 1996. ORDER SALEEM AKHTAR, J.--The petitioner seeks leave to appeal against the order of the learned Judge in Chamber whereby the writ petition filed by it against the orders of the .Central Board of Revenue and Collector, Customs, Peshawar refusing to grant exemption from sales tax was dismissed in limine. . 2. In the year 1960, Pakistan Paper Corporation Ltd., Charsadda set up an integrated pulp…

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