| Citation(s) |
|---|
| 1999 SLG 686 1999 SLD 686 1999 PTD 2174 (1999) 80 TAX 79 |
Supreme Court of Pakistan
Civil Petitions Nos. 1986-L, 1987-L, 1995-L, 1996-L, 2012-L, 2013-L, 2016-L, 2019-L and 2020-L of 1998, decision dated: 24-12-1998
AJMAL MIAN, C.J., MUNAWAR AHMED MINA AND CH. MUHAMMAD ARIF, JJ
A. Karim Malik, Advocate Supreme Court and M. Adam Ch., Advocate-on-Record for Petitioners, Imtiaz Rasheed, Advocate and Syed Mansoor Ali Khan, Advocate with special permission and Sh. Sala-ud-Din, Advocate-on-Record for
Respondents
Civil Petitions Nos. 1986-L, 1987-L, 1995-L, 1996-L, 2012-L, 2013-L, 2016-L, 2019-L and 2020-L of 1998, decision dated: 24-12-1998
AJMAL MIAN, C.J., MUNAWAR AHMED MINA AND CH. MUHAMMAD ARIF, JJ
A. Karim Malik, Advocate Supreme Court and M. Adam Ch., Advocate-on-Record for Petitioners, Imtiaz Rasheed, Advocate and Syed Mansoor Ali Khan, Advocate with special permission and Sh. Sala-ud-Din, Advocate-on-Record for
Respondents
THE CENTRAL BOARD OF REVENUE, ISLAMABAD and others
VS
SHEIKH SPINNING MILLS LIMITED, LAHORE and others
Law: Sales Tax Act, 1990
Section: 7
Law: Constitution of Pakistan, 1973
Section: 199
(a) Sales Tax Act (VII of 1990)---S.7---S.R.O. 1307(1)/97, dated 20-12-1997---Constitution of Pakistan (1973), Art. 199---Entitlement to deduction of input tax in terms of S.7, Sales Tax Act, 1990 in respect of goods which had been used for manufacturing of taxable goods but which had not become integral part of the same--¬ Determination ---Constitutional petition before High Court ---Maintainability-¬ Forums provided under Sales Tax Act, 1990, held, would decide the matter with reference to the substantive provisions of the Sales Tax Act, 1990 and S.R.O. 1307(1)/97, dated 20-12-1997 and in case of any conflict between the notification and the provision of the Act, substantive provisions of the Sales Tax Act would prevail---Appropriate action of the High Court was to ask the manufacturer to approach the` forum provided under the Sales Tax Act, 1990 by providing guidelines. (b) Interpretation of statutes- ---- Fiscal statute---Central Board of Revenue, or for that matter even the Federal Government cannot control or curtail judicial adjudicative power vested in the forums provided under the relevant law by giving a particular interpretation to a particular provision of the relevant law or by issuing notification/S.R.O. for that purpose. Messrs Central Insurance Co. and others V. The Central Board of Revenue, Islamabad and others 1993 SCMR 1232 ref. JUDGMENT AJMAL MIAN, C.J.---By the following short order we have converted the above nine petitions into appeals and disposed of the same:--- "ORDER For the reasons to be recorded later on, the above petitions are converted into appeals and are disposed of in the terms that it will be open to the respondents to file appeals even now before the forum provided under the Sales Tax Act to agitate the question that they are entitled to the deduction of input tax in terms of section 7 of the Sales Tax Act, 1990 in respect of the goods which have been used for manufacturing of taxable goods but they have not become integral part of the same. The forums provided under the Act will decide the controversy at issue with reference to the substantive provisions of the Act and S.R.O. No.1307(1)/97, dated 20-12-1997 and in case of…
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