| Citation(s) |
|---|
| 2001 SLG 724 2001 SLD 724 = 2001 PTCL 331 2001 PTD 2097 (2001) 84 TAX 229 2001 SCMR 1376 |
SHEIKHOO SUGAR MILLS LTD. and othersvsGOVERNMENT OF PAKISTAN and others
Law: Sales Tax Act, 1990
Section: 3,,2(35)(41)(44),(46),),(16),(17),(35).( 41),(44),(46),7,13
Law: Constitution of Pakistan, 1973
Section: 185(3),FourthSched.
‑‑‑‑Ss.3, 2(35)(41)(44) & (46)‑---‑ Constitution of Pakistan (1973),.Art.185(3) & Fourth' Sched., Federal Legislative List, Part I, Items Nos.49 & 59‑‑ Bagasse‑‑‑Levy of sales tax‑‑‑Validity‑‑‑Leave to appeal was granted by Supreme Court to examine the questions as to whether in view of the fact that the Sugar Mills (petitioners) were consuming ' Bagasse' and no third person was involved in the sale thereof, the Sugar. Mills were liable to the payment of sales tax on 'Bagasse'; whether within the ambit of S.3 of the Sales Tax Act, 1990; being the charging section, "taxable activity", "taxable supply"; "time of supply" and "value of supply" respectively defined in S.2(35), (41), (44) & (46) of the Sales Tax Act, 1990 could be equated with the process of 'sale' even notionally and whether the High Court was correct in observing that the effect of joint reading of Items Nos.49 & 59, Part I of the Federal Legislative List in the Fourth Sched. of the Constitution was that the Sugar Mills could be made to pay sales tax on "Bagasse" in the presence of the exemption to take effect during the financial year in question i.e. 1‑7‑1996 to 30‑6‑1997 in that the same was rescinded during its currency, on 30‑6‑1997.