Law: Sales Tax Act, 1990

Section: 13

Law: Constitution of Pakistan, 1973

Section: 199,25

Law: Qanun-e-Shahadat (10 of 1984)

Section: 114

Law: General Clauses Act, 1897

Section: 21

(a) Sales Tax Act 1990---S.13---General Clauses Act (X of 1897), S.21---Constitution of Pakistan (1973), Art. 199---Exemption from payment of sales tax---Withdrawal of such exemption within stipulated period of exemption---Petitioners in terms of incentive having set up industry and same having gone into production during the stipulated period, claimed exemption from payment of sales tax for specified period of five years in terms of notification of exemption--¬Entitlement---Where in light of pre-existing notification granting exemption, binding contract was entered into by party concerned or steps had been taken by such party creating vested right qua such notification, same could not be taken away on ground that under S.21, General Clauses Act, 1897, Government had that power---Exemption, thus, could not be withdrawn when contractual commitment had taken place in light of facilities given. Collector, Central Excise v. Azizuddin Industries, Chittagong PLD 1970 SC 439 and Army Welfare Sugar Mills v. Federation of Pakistan 1992 SCMR 1652 rel. (b) Qanun-e-Shahadat (10 of 1984)--- ----Art.114 ---Estoppel---Promissory estoppel, principle of ---Applicability---Effect --- Conditions for non-applicability of Promissory estoppel ---No order could be rescinded, altered, withdrawn or modified to the detriment of party concerned once it had taken legal effect and certain rights had been created in favour of any individual ---Principle of Promissory Estoppel would come into play in such case---Principle of Promissory Estoppel, however, would not apply where no steps had been taken consequent to representation or inducement, so as to irrevocably commit property or reputation of party invoking the same. (c) Sales Tax Act, 1990--- ----S-13---Constitution of Pakistan (1973), Arts.25 & 199---Exemption from payment of sales tax for specified period for setting up new industrial units--¬Petitioner setting up new industrial unit which became operative within tax-free specified period---Authority withdrawing exemption from sales tax before completion of specified period thereby causing different treatment to different industrial concerns---Effect---All business concerns created…

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