| Citation(s) |
|---|
| 1999 SLG 684 1999 SLD 684 1999 PTD 1892 (1999) 80 TAX 30 2001 PTCL 509 |
Supreme Court of Pakistan
Civil Appeal No. 929 of 1995, decision dated: 4-03-1999, hearing DATE : 4-03-1999(On appeal against the order, dated 16-6-1994 of the High Court of Balochistan, Quetta in C. P. No. 14 of 1994).
AJMAL MIAN, C.J., SH. RIAZ AHMED AND CH. MUHAMMAD ARIF, JJ
Fatehali W. Vellani, Advocate Supreme Court and M. Shabbir Ghouri, Advocate-on-Record (absent) for Appellant Yawar Ali, Deputy Attorney-General for
Respondents
Civil Appeal No. 929 of 1995, decision dated: 4-03-1999, hearing DATE : 4-03-1999(On appeal against the order, dated 16-6-1994 of the High Court of Balochistan, Quetta in C. P. No. 14 of 1994).
AJMAL MIAN, C.J., SH. RIAZ AHMED AND CH. MUHAMMAD ARIF, JJ
Fatehali W. Vellani, Advocate Supreme Court and M. Shabbir Ghouri, Advocate-on-Record (absent) for Appellant Yawar Ali, Deputy Attorney-General for
Respondents
ATTOCK CEMENT PAKISTAN LTD.
VS
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND CENTRAL EXCISE, QUETTA and 4 others
Law: Sales Tax Act, 1990
Section: 8(1)(b)(2),7(2)(ii),11,46
Law: Constitution of Pakistan, 1973
Section: 199,185(3)
Law: Customs Act, 1969
Section: 79,104
(a) Sales Tax Act (VII of 1990)---Ss. 8(1)(b)(2) & 7(2)(ii)---Customs Act (IV of 1969), Ss. 79 & 104--S.R.O. No.1111(1)/90, dated 1-11-1990---Adjustment of input tax --¬Accessories or spare parts for the running and maintenance of manufacturing plant having not been included within the definition of "goods" nor treated as acquisition of plant and machinery, manufacturer was entitled to claim adjustment of the input tax from the output tax---Such deduction, however, would not be permissible under S.8 of the Sales Tax Act, 1990. if the Federal Government under a notification includes the accessories and spare parts in the "goods" within the meaning of S.8(1)(b) of the said Act. Under the Notification S.R.O. 1111(1)/90, dated 1-11-1990 parts and accessories are not included. Even otherwise, by no stretch of imagination, the accessories or spare parts for the running and maintenance of the plant can be equated with the acquisition of machinery and plant. Such accessories and spare parts are imported under a bill of entry which is cleared by the Customs Department under section 79 or section 104 of the Customs Act and, therefore, not being the plant and machinery itself but being spare parts, under section 7(2)(ii) of the Sales Tax Act the assesses are entitled to deduct the input tax from the output tax. However, such deduction is not permissible under section 8 of the Sales Tax Act if the Federal Government under a notification includes the accessories and spare parts in the goods within the meaning of section 8(1)(b) of the Sales Tax Act. The accessories and spare parts having not been included by the Federal Government under section 8(2) of the Act, the assessee was entitled to claim adjustment of the input tax and, therefore, the show-cause notice issued under section 11 of the Act to the assessee was without lawful authority and jurisdiction. (b) Sales Tax Act (VII of 1990)-- ----S.8(1)(b)(2)---S.R.O. No.1111(1)/90, dated 1-11-1990 --- S-.R.O. No.1053(1)/93, dated 30-10-1993---Term "stock in trade" as used in S.R.O. No.1053(1)/93, dated 30-10-1993 issued under S.8(1)(b) of the Salex Tax Act, 1990---Meaning---In the absence of technical definition of…
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