Law: Sales Tax Act, 1990

Section: 3(3A),71

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 1979

Section: 50

Law: Special Procedure for Ginning Industries Rules, 1996

Section: 5,6

(a) Sales Tax Act (VII of 1990)--- ----S.3(3-A)---Sales tax---Person receiving the supply of goods---Liability to pay sales tax---Liability to pay sales tax is that of a person making taxable supplies, subject to the exception that where the Federal Government issues notification under S.3(3-A) of Sales Tax Act, 1990 notifying certain goods with regard to which the recipients have been made liable to pay such tax, only then the person receiving the supply would have to pay such tax. (b) Sales Tax Act (VII of 1990)--- ----S.3(3-A)---Special Procedure for Ginning Industries Rules, 1996, Rr.5 & 6---Sales tax---Recovery of sales tax from recipients of goods---Absence of any Notification for recovery of sales tax from the recipient---Contention. by department was that Notification, notifying the Special Procedure for Ginning Industries Rules, 1996, be construed as a Notification regarding applicability of S.3(3-A) of Sales Tax Act, 1990---Validity---Provision of subsection (3-A) of S.3, Sales Tax Act, 1990 was not on the statute book when the Special Procedure for Ginning Industries Rules, .1996 was notified and on no principle of law such Notification be treated as notification under S.3(3-A) of Sales Tax Act, 1990. (c) Sales Tax Act (VII of 1990)-- --S.3(3-A)---Sales tax---Person receiving the supplies liable to pay such tax---Provision of S.3(3-A) of Sales Tax Act, 1990, is prospective in nature and the same requires the Federal Government to specify the goods in respect of which the liability to pay sales tax shall be on the person receiving the supplies. (d) Special Procedure for Ginning Industries Rules, 1996--- ----Rr.5 & 6r--Sales Tax Act (VII of 1990), S.3(3-A) ---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Recovery of sales tax from recipients of goods---Such recovery was demanded by the Department under Rr.5 & 6 of Special Procedure for Ginning Industries Rules, 1996--­Validity---Where Rules were in conflict with the parent Act, the former must yield to the latter and the Rules to the extent of inconsistency would be void---Provisions of Rr.5 & 6 of Special Procedure for Ginning Industries Rules, 1996 being…

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