Law: Sales Tax Act, 1990

Section: 13

Sales Tax Act (VII of 1990)--S.13---Customs Act (IV of 1969), S.31-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Sales tax---Exemption---Date of opening of letter of credit---Petitioner seeking benefit of withdrawn notification qua customs duties and sales taxes---Judgment passed by Supreme Court in case titled Collector of Customs and others v. Ravi Spinning Limited and others reported as 1999 SCMR 412--­Applicability---Judgment so referred was to the effect that in view of the provisions of S.31A of the Customs Act, 1969, the opening date of letter of credit would not be relevant, since there was no corresponding provision in the Sales Tax Act, 1990. at the relevant time, the matter of exemption from the payment of sales tax would be considered with reference to the date of offing of letter of credit---Constitutional petition was disposed of accordingly. Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412 distinguished. JUDGMENT This order shall dispose of Writ Petition bearing No.13135 of 1996 and Writ Petition No.13187 of 1996, as common questions are involved. 2. No one has turned up for the petitioners.…

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