Law: Sales Tax Act, 1990

Section: 3(1A),13(i),13,22,14,18,2(34)

Law: Constitution of Pakistan, 1973

Section: FourthSched,4,18,24,25,199

(a) Sales Tax Act (III of 1951)---[AS amended by Sales Tax Act (VII of 1990)], Ss. 3(1-A) & 13(i)--¬Additional tax---Levy of---Further tax on unregistered persons ---Exemption-¬Levy of additional tax under S.3(1-A) of Sales Tax Act, 1990 shall not be applicable to supplies which were exempted from tax in view of presence of non obsente cl. (i) in S. 13(l) of Sales Tax Act, 1990, providing for exemptions. (b) Sales Tax Act (VII of 1990)--- ----Ss. 3(1-A), 13 & 22---Scope of tax---Further tax on unregistered persons-¬Keeping of record---No contradiction existed between S.3(1-A) and S.13 of the Sales Tax Act, 1990---Word "further" used in S.3(1-A) of the Act could be interpreted both ways as extension of sales tax or something over and above the sales tax---Suppliers even registered persons were not required to keep records as provided in S.22 of Sales Tax Act, 1990 in case of exempted goods---In absence of accounts no purpose will be served by asking the suppliers to collect further tax on supplies to non-registered persons. (c) Sales Tax Act (VII of 1990)--- ----Ss. 2(34), 3(1-A) & 13---Scope of tax---Exemption---While granting exemption the Central Board of Revenue could make a reservation that notwithstanding the grant of exemption under S.13, Sales Tax Act, 1990, the supplies of exempted goods made to non-registered persons shall be subject to the provision of S.3(1-A) of Sales Tax Act, 1990---Such condition would be competent because of the definition of tax as given in S.2(34) of the Sales Tax Act, 1990, providing for all the stated concepts alongwith any sum "payable" as tax. (d) Sales Tax Act (VII of 1990)--- ----Ss. 3(1-A) & 33---Scope of tax---Further tax ---Penalty---Assessee/ petitioner contended that S.3(1-A) and S.33 were contradictory as further tax imposed under S.3(1-A). of Sales Tax Act; 1990, on unregistered persons was in the nature of penalty and S.33 provides adequate penalty against avoidance of registration and evasion---Validity-,-Contention that Ss.22 & 33 of Sales Tax Act, 1990, provide adequate penalty against avoidance of registration was not relevant---Intention or motive of Legislature could not be questioned nor…

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