| Citation(s) |
|---|
| 1999 SLG 678 1999 SLD 678 1999 PTD 1135 (1999) 79 TAX 433 1999 PTCL 645 1999 SCMR 526 |
Supreme Court of Pakistan
Civil Appeals Nos.289, 290, 291, 292 of 1978, 899-K,900-K,901-K, 902-K, 903-K, 904-K, 905-K, 906-K, 907-K,908-K, 909-K, 910-K and 911-K of 1990, decision dated:11-01-1999. dates of hearing: 16th, 17th and 23rd June, 1998
NASIR ASLAM ZAHID, MUNAWAR AHMED MIRZA, KHALIL-UR-REHMAN KHAN, ABDUR REHMAN KHAN AND MUNIR A. SHEIKH, JJ
Syed Sharif-ud-Din Pirzada, Senior Advocate Supreme Court and Man soor Ahmad Khan, Senior Advocate Supreme Court for Appellants (in C. As. Nos. 899-K to 911-K of 1990)Mansoor Ahmad, Advocate Supreme Court with Ch. Akhtar Ali, Advocate-on-Record for Appe
Civil Appeals Nos.289, 290, 291, 292 of 1978, 899-K,900-K,901-K, 902-K, 903-K, 904-K, 905-K, 906-K, 907-K,908-K, 909-K, 910-K and 911-K of 1990, decision dated:11-01-1999. dates of hearing: 16th, 17th and 23rd June, 1998
NASIR ASLAM ZAHID, MUNAWAR AHMED MIRZA, KHALIL-UR-REHMAN KHAN, ABDUR REHMAN KHAN AND MUNIR A. SHEIKH, JJ
Syed Sharif-ud-Din Pirzada, Senior Advocate Supreme Court and Man soor Ahmad Khan, Senior Advocate Supreme Court for Appellants (in C. As. Nos. 899-K to 911-K of 1990)Mansoor Ahmad, Advocate Supreme Court with Ch. Akhtar Ali, Advocate-on-Record for Appe
COMMISSIONER OF SALES TAX and othersvsHUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD. and others
Law: Sales Tax Act, (III of 1951)
Section: 3(6)(d),
Law: Constitution of Pakistan, 1973
Section: 185(3),FourthSched.,
(a) Sales Tax Act (III of 1951)-----S. 3(6)(d)---Constitution of Pakistan (1973), Art. 185(3), Fourth Sched., Part 1, Federal Legislative List, Item No.49---Leave to appeal was granted by Supreme Court in order to examine the question as to whether on use of partly manufactured goods into manufacture of finished product, where the latter was exempt from sales tax, liability to pay sales tax was incurred on such partly manufactured goods as were used in the preparation of the finished goods---Question of Constitutional importance as to concept of We as mentioned in Item No.49 of the Federal Legislative List in Fourth Sched. of the Constitution was also raised so as to exclude from sales tax the use of such partly manufactured goods as were used in manufacture of finished goods. (b) Sales Tax Act (III of 1951)---S. 3(6)(d)) [as amended by Finance Act, (XI of 1966)]---Constitution of Pakistan (1973), Fourth Sched., Part I; Federal Legislative List, Item No.49---Provision of S. 3(6)(d), Sales Tax Act, 1951 which was a deeming provision was also a charging section---Legislative competence---Provision of S.3(6)(d) created a legal fiction that in the restricted parameters, the use or consumption of independently identifiable goods would be considered to be a "sale" so as to bring such goods within the tax net---Use and consumption of intermediary goods, in restricted sense, could be treated as sales by legal fiction so as to bring such goods under the levy of sales tax where the final product was not subject to sales tax when sold and the use or consumption of intermediary goods in such circumstances had a rational nexus with sale--Federal Legislature was, therefore, competent to enact the deeming provisions under entries of "sale of goods" in the Constitutional document--¬Principles. Deeming clause of section 3(6)(d) of the Sales Tax Act, 1951 has always been there since 1951. It created a legal fiction intended to cover actions in a very limited field. Its parameters are clearly defined. There is no ambiguity about the actions it brings within the net of sales tax. Section 3(6)(d), Sales Tax Act, 1951 was also a charging section. The deeming provision created a…
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