Law: Sales Tax Act, 1990

Section: 33,33(i).(d),36

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes--- ----Absence of technical definition of a technical term in a statute---Where there is no technical definition in the statute or the rules framed thereunder, then one has to resort to dictionary meaning. (b) Sales Tax Act (VII of 1990)---Ss. 33(i).(d) & 36---Notification, SRO No.1111(I)/90---Constitution of Pakistan (1973), Art.199---Constitutional petition---Input tax, claiming of--¬Authorities by a subsequent notification, 'dated 1-11-1990 substituted the definition of "stock-in-trade" and issued show-cause notices to the petitioners for recovery of input tax and refused to adjust the same---Contention by the petitioners was that notice under S.33(i)(d) of Sales Tax Act, 1990, was void ab initio and illegal as the same was ultra vires the statutes and was without jurisdiction lawful authority---Validity---Controversy qua adjustment of input tax in favour of the manufacturers had been resolved by Supreme Court in case of Attock Cement Pakistan Ltd. v. Collector of Customs reported as 1999 PTD 1892---With the consent of the parties the petition was disposed of in terms of said of Supreme Court--Petition was allowed accordingly. Attock Cement Pakistan Ltd. v. Collector of Customs 1999 PTD 1892 fol. JUDGMENT WAHID BUX BROHI, J.----This order shall dispose of Constitutional Petitions Nos. D-788 of 1994 and D-789 of 1994. 2. The petitioner M/s. Dadex Eternit Limited is a public limited company and is engaged in the business of manufacture and sale of asbestos cement and PVC pipes. The petitioner has been registered under section 14 of the Sales Tax Act, 1990, and the registration is being renewed annually. The petitioner has been complying with provision of Sales Tax Act, 1990, herein below referred to as Act, and paying sales tax according to law, and submitting monthly reports duly since `promulgation of the Act. On 10-7-1993 the Chairman Central Board of Revenue issued a letter addressed to all the Collectors of Central Excise and Sales Tax giving a ruling that some manufacturers were claiming adjustment of input tax paid on the material which were not used directly in the preparation of taxable supplies and that they were…

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