Law:

Section:

Keywords: Consideration, Premises, Procedure, Execution, Copy, Payment, Manufacture, Division, Circulars, Additional Tax, Money, Exports, Ambit, Verification, Presumption, Customs, Language, Registered, Government, Director, Mode, Interpretation, Period, Appellate Tribunal, Federal Government, Provisions, Goods, Collector Of Customs, Validity, Question Of Law, Production, Petition, Compliance, Recovery, Order, Show-Cause Notice, Practice, Notification, Notice, Orders, Interpretation Of Statutes, Plea, Land, Finance, Levy Result: Question Answered in Negative JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.-The question of law requiring consideration in this appeal is as follows: "Whether on the facts and in the circumstances of the case, the Customs, Excise and Sales Tax Appellate Tribunal was justified in holding that for the purpose of determining the value of taxable supply during the period November, 1990 to October, 1995 element of Provincial Excise Duty is to be included for the purpose of charging sales tax under the Sales Tax Act, 1990?" 2. The relevant facts giving rise to the above question of law are that the appellant is a Sugar Mill, having its Distillery at Nawabshah, producing Industrial Spirit (Rectified and Denatured) as a by-product of sugar manufacture. The production of sale of the spirit is controlled and regulated under the Sind Abkari Act, 1878. According to appellant the Provincial Government collects the Permit Fee and Vend Fee and the Provincial Excise Duty at the stage of consumption. 3. In exercise of power under Section 3 of the Sales Tax Act; 1990, sales tax is also levied by the Central Government at the rate specified from time to time. According to appellant the exports of spirit supply to foreign countries and supplies to Pakistan Ordnance Factory, Wah, do not attract the levy of Provincial Excise Duty, whereas supplies for use as a raw material in Pharmaceutical Industries are exempt from the levy of sales tax. it is averred that the procedure prevalent for sale/supply of industrial Alcohol, as prescribed under the Abkari Act, is that the licensed purchaser brings the permit issued by the Officer of the Provincial Excise Department.…

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