Law: Sales Tax Act, 1990

Section: 3

Sales Tax Act, 1990---S.3---Customs Act (IV of 1969), Ss. 18 & 21---Constitution of Pakistan (1973), Arts. 25 & 185(3)---Repayment of Customs duties and refund of Sales tax in accordance with Notification dated 5-10-1991 in respect of plastic moulding compound and all plastic goods---Such concession was subsequently withdrawn vide Notification dated 9-5-1994 in respect of plastic shopping bags exported to Afghanistan---Petitioner's plea in High Court that impugned Notification dated. 9-5-1994 was discriminatory against them for they alone were exporters of plastic bags to Afghanistan, was rejected---Validity---Petitioners claimed that withdrawal of concession had no valid basis and that withdrawal of concession from one particular industry or in respect of one particular item would militate against Constitutional safeguards against discrimination as enshrined in Art.25 of the Constitution---Contention raised by petitioner needing consideration, leave to appeal was granted in circumstances. ORDER ZIA MAHMOOD MIRZA, J.---Both these petitions seek leave to appeal against the same judgment of Peshawar High Court dated 14-6-1995 rendered in two identical writ petitions. 2. Facts relevant for the disposal of these petitions briefly are that vide Notification SRO-1013(1)/91 dated 5-10-1991, Central Board of Revenue authorised repayment of Customs duties and refund of sales tax to the extent specified in Columns (3) and (4) of the Table appended thereto in respect of the import of plastic moulding compound and all plastic goods made of 100% plastic moulding compound. This concession, it appears, was withdrawn vide Notification SRO(1)/94 dated 9th May, 1994 in respect of "plastic shopping bags exported to Afghanistan" Petitioners in both the cases having been adversely affected by withdrawal of concession invoked the Constitutional jurisdiction of the Peshawar High Court contending that the impugned notification was discriminatory as against them as they alone were the exporters of plastic shopping bags to Afghanistan. Learned Judges of the High Court dismissed the petitions vide their impugned judgment holding that the exemption granted by the Government could…

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