Law: Sales Tax Act, (III of 1951)

Section: 4

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (III of 1951)--S.4---Constitution of Pakistan (1973), Art. 185(3)---Exemption claimed in return under S.4 of Sales Tax Act, 1951---Exemption sought by assessee in respect of sales made to a party was declined on his failure to produce original licence issued under the Sales Tax Act---Sales Tax Officer also concluded that party to whom alleged sale was made by assessee did not exist---Finding of sale tax officer declining exemption was reversed by Appellate Assistant Commissioner but upheld by Appellate Tribunal---High Court in Constitutional jurisdiction, set aside the order of Appellate Tribunal holding that although onus was on assessee to prove that he was a licensee yet same would stand discharged as soon as he produced a photo copy of Sales Tax Licence---Sales-tax Officer had recorded finding of fact that the party to whom alleged sale was made by the assessee did not exist and that the original Sales Tax Licence was not produced be the assessee before him ---Assessee had to produce original licence if any granted to his firm---Only a photo copy was produced by assessee in spite of the fact that matter went up to High Court and at no stage assessee could produce the original document---No escape was thus possible from conclusion that alleged licence was spurious---Finding of Sales-tax Officer that there did not exist the party to whom alleged sale was made by assessee was not open to question because there was no material to show that in fact there was any such concern which was doing business---High Court's order was set aside and that of Appellate Tribunal was restored. JUDGMENT ABDUL OADEER CHAUDHRY, J.---This appeal by the leave of the Court is directed against the judgment of the High Court dated 3-11-1976. 2. The facts, in brief, are that the respondent is carrying on with the manufacture of cotton yarn. In its return of income-tax for the assessment year 1964-65, the respondent claimed exemption under S.4 of the Sales Tax in respect of sales of yarn to M/s. Ghazi Industries. The Income-tax Officer came to the conclusion that no firm in the name of Ghazi Industries existed and also that no licence was issued to the said firm by the…

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