Law: Sales Tax Act, (III of 1951)

Section: 3(2),7

Law: Constitution of Pakistan, 1973

Section: 4,18,25

Law: Central Excise Rules, 1944

Section: FirstSched

Sales Tax Act (III of 1951)---Ss. 3(2) & 7---Central Excises and Salt Act (I of 1944), First Sched.--¬Notification No. S.R.O. 555(1)/89, dated 3-6-1989---Notification S.R.O. 734(1)/89, dated 10-7-19813---Constitution of Pakistan (1973), Arts. 4, 18 & 25--¬"Ingots" and "Billets", both products were being clarified as one and the same product not only for the purpose of excise duty but also for levying the sales tax--¬Discriminatory treatment meted out to petitioner for their product billet" as against the benefit given to manufacturer of "ingots" was arbitrary unreasonable and as such additional burden placed on them was violative of equal protection of law guaranteed by Arts. 4, 18 & 25 of the Constitution (1973), and thus, charging of excise duty and sales tax on the basis of notifications dated 3-6-1989 and 10-7-1989 was without lawful authority and of no legal effect---Notification S.R.O. 555(1)/89, dated 3-6-1989 seeking to amend notification dated 14-7-1988 was an exercise in futility as on 3-6-1989, Notification dated 14-7-1988 was not legally in existence; Notification S.R.O. 734(1)/89, dated 10-7-1989 and subsequent notifications extending the operative period of said notification were declared to be illegal and of no legal effect. Science and Technology Illustrated Vol. 24, p.3071 and Chambers Technical Dictionary rel. Ittefaq Foundry v. Federation of Pakistan PLD 1990 Lah.121 fol. JUDGMENT MUHAMMAD HUSSAIN ADIL KHATRI, J: --By this Judgment, we propose to dispose of the following Petitions: C .P. No. D-1087/89, C.P. No.D-1167/89, C.P. No.D-1168/89, C.P. No. D-1169/89, C.P. No. D-1170/89, C.P, No. D-1171/89, C.P. No. D-1172/89, C.P. No. D-1173/89, C.P. No. D-1174/89, C.P. No. D-1175/89, C.P. No. D-1203/89, C.P. No.D-158/90. The Petitioner in the first mentioned Petition is the manufacturer of Billets and the Petitioners in the other above Petitions, procure and use the Billets, as raw material, for production of steel bars, angles, flats and other sections by re-rolling, forging and other methods. 2. The case of the petitioners is that Ingots and. Bidets serve the same practical purpose and both are semi-finished goods and both are used as…

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