Law: Sales Tax Act, 1990

Section: 13

Law: Drugs Act, 1976

Section: Preamble

Law: Constitution of Pakistan, 1973

Section: 25,199

Sales Tax Act (VII of 1990)---S. 13---S.R.O. No.555(I)/2002 dated 23-8-2002---Drugs Act (XXXI of 1976), Preamble---Constitution of Pakistan (1973), Arts. 199 & 25---Constitutional petition---Exemption from sales tax---Contention of the petitioner was that adhesive plaster excluded from the exemption, which were retailed by the petitioner, contained pharmacological ingredients applied .to adhesive plaster which ingredients in the form of creams, ointments and gels were granted exemption under S.R.O.555(I)/2002 dated 23-8-2002, and the only apparent basis of exclusion of petitioner's product was because the medicine in question had, for convenience of use been applied to an adhesive plaster which could be used without any further bandage or other cover---Petitioners in circumstances, claimed that he was being discriminated by treating like product differently---Validity---Petitioner had invited the High Court to make a factual assessment about medical properties of the petitioner's product in order to examine the allegation of discrimination---If the allegation that the medical properties of the petitioner's products were the same as other medical products that enjoyed exemption under the said S.R.O., then a case for the intervention of High Court under Article 25 of the Constitution may be made out---Petitioner's grievance could not be adjudicated without a determination about the medical properties and ingredients of its products and whether other products bearing the same properties and ingredients were enjoying the exemption as prayed by the petitioner---For that purpose the matter had to be considered, dealt with and determined in the first instance by the concerned Authorities---High Court, in circumstances, directed that the Central Board of Revenue shall consider and determine the claim of the petitioner that its product contained the ingredients and properties which had been granted exemption under S.R.O. 555(I)/2002 when sold in the form of creams, ointments and gels---If the claim of the petitioner was found to be true, Central Board of Revenue shall set out the grounds, if any for excluding. the products of the petitioner on the basis of their…

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