Law: Sales Tax Act, 1990

Section: 3,3(1A)&Sched.

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (VII of 1990)---S. 3(1-A) & Sched. III [as added by Finance Act (III of 1998)-­Constitution of Pakistan (1973), Art. 185(3)---Additional tax, recovery of--­Aerated water, sale of---Authorities demanded additional tax under S.3(1-A) of Sales Tax Act, 1990---High Court in exercise of its Constitutional jurisdiction found that the assessee was not liable to the additional tax as demanded by the Authorities, as the sales tax on aerated water- was recoverable under S.3(c) of Sales Tax Act, 1990, and the same was mentioned in the Third Sched. to the Act---Validity---Amendment introduced in subsection (1-A) of Sales Tax Act, 1990, supported the conclusion that the cases falling under S.3(2-c) of Sales Tax Act, 1990, were not previously within the mischief of S.3(1-A) of Sales Tax Act, 1990--­Judgment by High Court did not suffer from any legal infirmity---Supreme Court declined to interfere with the same---Leave to appeal was refused. JUDGMENT SAIDUZZAMAN SIDDIQUI, C.J.---Assistant Collector, Sales flax Peshawar Cantt. and others have tiled the above petition for leave to appeal against the judgment of a learned Division Bench of Peshawar High Court whereby the learned Judges accepted Writ Petition No. 1713 of 1998 filed by the respondent and declared the order, dated 27-10-1998 passed by petitioner No. l as without lawful authority and of no legal effect. 2. The relevant facts of the case are that the respondent-company manufactures bottle and sells aerated water. Petitioner No.1, through letter, dated 27-10-1998 called upon the. respondent-company to pay a sum of Rs.9,92,345 by way of additional tax calculated at the rate of one per-cent. under section 3(1-A) of Sales Tax Act, 1990 (hereinafter to be referred to the Act. Subsection (I-A') of-the Act was added in section 3 by Finance Act III of 1998 issued on 1-7-1998. Section 3 of the Act after addition of subsection (1-A) reads as follows:--- "(3) Scone of tax.---(1) Subject to the provisions of this Act, there shall be charged, levied and paid a tax known as sales tax at the rate of (fifteen) per cent. of the value of:-- (a) taxable supplies made in Pakistan by a registered person in the course…

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