Law: Sales Tax Act, 1990

Section: 2(33),(35),(46),47

(a) Sales Tax Act (VII of 1990)---Ss. 2(33), (35) & (46)---Charges received for installation of the generators sold by the assessee were not to be included in the value of supply and rendering of such services was not included in taxable activity in accordance with the law as prevailing in the year 2000. (b) Sales Tax Act (VII of 1990)--- ----S.47---Appeal to High Court---Only substantial question of law was to be entertained by High Court---Where no substantial question of law requiring interpretation had been shown, the appeal was dismissed in limine. ORDER MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---In this appeal under section 47 of the Sales Tax Act, 1990 the appellant has proposed the following questions of law for our opinion: "(1) Whether or not in a transaction of supply, "the value of supply" in terms of section 2(46) of the Sales Tax Act, 1990, would be constructed as including the value of goods, as well as all allied and ancillary functions/services which are to be carried out by the supplier as integral part and parcel of supply leading to finalization of the transaction of supply? "(2) Whether or not the installation services provided by a supplier in respect of goods so supplied should be construed as integral part of supply in terms of section 2(33), ibid? (3) Whether or not the concept of value-added tax (VAT) as envisaged in the Sales Tax Act, 1990, would not be injured by the order of the learned Tribunal if the charges or incidental or allied intangible services /functions…

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