Law: Sales Tax Act, (III of 1951)

Section: 3(6),3(4)(iv)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (III of 1951)---S.3(4)(iv)---Constitution of Pakistan (1973), Art.199---Sales tax, chargeability of---Petitioner's company manufactured wall clocks as well as plastic bodies/cases thereof---Cases/bodies of wall clocks were assembled into a wall clock---No separate sale of bodies/cases at any stage---Wall clocks manufactured in Pakistan exempted from sales tax ---Cases/bodies of clocks which are used in, making the wall clocks, held, could not be regarded as having a separate identity for the purpose of payment of sales tax in view of the total exemption on the wall clock---Exemption granted for payment of sales tax on wall clock would also exempt the bodies from the payment of sales tax. Commissioner of Sales Tax v. Messrs Shaiq Corporation Ltd. PLD 1986 SC 731 fol. Commissioner of Income-tax v. Messrs Shaiq Corporation Ltd. PLD 1986 SC 731; Messrs Electric Lamp Manufacturers of Pakistan Ltd. v. Government of Pakistan 1989 PTD 42; Sh. Fazal Elahi v. Federation of Pakistan 1988 SCMR 2103; Messrs Universal Brushes Ltd. v. Superintendent, Central Excise and Land Customs PLD 1985 Kar. 132; Messrs Esskay Limited v. Federation of Pakistan 1984 PTD 142; Messrs Noorani Cotton Corporation v. The Sales Tax Officer PLD 1965 SC 161; Latif Bawany Jute Mills Ltd. v. Sale Tax Officer 1971 PTD 26 and Commissioner of, Sales Tax v. H. Muhammad Hussain & Company 1974 PTD 20 rel. (b) Sales Tax Act (111 of 1951)-- ----S.3(6)---Section 3(6) relates to the determination of value for tax in circumstances or conditions as render it difficult to determine the value of goods for the tax because such goods are for use of manufacturer or producer and in such circumstances the Sales Tax Officer is to determine the value of the tax under the Act and all such transactions for the use of such goods by the manufacturers or producers by fiction of law have been made a sale. JUDGMENT This petition under Article 199 of the Constitution of the Islamic Republic of Pakistan calls m question Letter No. C. No. 16(2)(ST)/80, dated 17-12-1986 whereby the Central Board of Revenue held that sales tax is leviable on the bodies/cases of wall clocks manufactured in the factory of the…

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