Law: Sales Tax Act, 1990

Section: 13

Law: Customs Act, 1969

Section: 18

(a) Customs Act (IV of 1969)--- ----S. 18---Sales Tax Act (VII of 1990), S.13---Customs duty and sales tax--­Date for charging of such duties---Dates of chargeability of customs duty and sales tax. are the date of filing of Bill of Entry and establishment of Letter of Credit respectively. (b) Customs Act (IV of 1969)--- ----S. 19---Service charges, imposition of---Scope---Imposition of such charges is illegal. Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412 rel. (c) Customs Act (IV of 1969)---Ss. 18 & 19---Sales Tax Act (VII of 1990), S.13---Notification No.S.R.O. 279(1)/94, dated 2-4-1994---Customs duty and sales tax, recovery of---Benefit under Notification No.S.R.O. 279(1)/94, dated 2-4-1994--­Execution of Power Purchase Agreement with WAPDA and KESC or Government---Only condition to avail the benefit under the notification was that the machinery and equipment being imported would be used for power projects without any requirement of such agreement. (d) Constitution of Pakistan (1973)--- ----Art. 25---Principle of equality---Exercise of discretion and reasonable classification---Essential conditions---All persons placed in similar circumstances must be treated alike and the reasonable classification must be based on reasonable grounds in a particular set of circumstances, but the same in any case must not offend the spirit of Art.25 of the Constitution--­Person equally placed must be treated alike in the matter of privileges and liabilities under the rule of equal protection of law. Army Welfare Sugar Mills Ltd. and others v. Federation of Pakistan and others 1992 SCMR 1652; Messrs Gadoon Textile' Mills 'and others v. WAPDA and others 1997 SCMR 641; Government of Balochistan through Additional Chief Secretary v. Aziz-ullah Memon and others PLD 1993 SC 341 ref. (e) Customs Act (IV of 1969)--- ----Ss. 18 & 19---Sales Tax Act (VII of 1990), S.13---Notification No.S.R.O. 279(1)/94, dated 2-4-1994---Customs duty and sales tax, recovery of---Benefit under Notification No.S.R.O. 279(1)/94, dated 2-4-1994--­Subsequent change in policy through legislative measures in the form of notifications---Effect---Rights already accrued…

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