Law:

Section:

Sales Tax Act (III of 1951)---S.7--Customs Ad (IV of 1969), S.31-A--Constitution of Pakistan (1973), Art.185(3)--Leave to appeal was granted to consider whether S.31-A Customs Act 1969, could be pressed into Service while levying Sales Tax under the Notification issued after opening of Letters of Credit and how far Al-Samrez case reported as 1986 SCMR 1917, could still be pressed by the respondents after the withdrawal of exemption on 26-6-1988 and submission of Bills of Entry on 10-8-1988. Al-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917 and Punjab Steel Mills Ltd. v. Deputy Collector of Customs PLD 1989 Lah. 237 ref. ORDER NAIMUDDIN, J.--The respondent imported tallow from Sydney under an import licence dated 29-5-1988. The Letter of Credit for such import was opened on 18-6-1988 and the Bills of Entry were filed on 10-8-1988. 2. Under the Notification dated 29-5-1988 tallow, covered by PCT heading 15.02-A, was exempted from Sales Tax. However, by the Notification dated 26-6-1988, issued under Section 7 of the Sales Tax Act, 1951 the situation was altered by withdrawing exemption and levying Sales Tax at 12.5 per cent ad valorem. 3. The demand for payment of Sales Tax was challenged on the basis of Al-Samrez Enterprise v. The Federation of Pakistan 1986 S C M R 1917 and Punjab Steel Mills Ltd. v. Deputy Collector of Customs P L D 1989 Lah. 237. But, on behalf of the petitioners, reliance was placed, on the newly inserted Section 31(A) in the Customs Act and on…

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