| Citation(s) |
|---|
| 2005 SLG 253 2005 SLD 253 2005 PTD 1537 (2005) 91 TAX 1 |
Supreme Court of Pakistan
Civil Appeals Nos. 435 of 1999, 499, 819, 1344 to 1346 and 1348 of 2000, 63 to 65 of 2001, 1852 of 2002 and 1674 of 2003, decision dated: 8th March,2005. dates of hearing: 23rd and 24-11-2004
NAZIM HUSSAIN SIDDIQUI, C.J., ABDUL HAMEED DOGAR AND MIAN SHAKIRULLAH, JAN, JJ
Abid S. Zuberi, Advocate Supreme Court for Appellants (in C.A. No. 435 of 1999) S.M. Zafar, Senior Advocate Supreme Court and Irtaza Naqvi, Advocate for Appellants (in C.A. No. 499 of 2000) Najamul Hasan Kazmi, Advocate Supreme Court for Appellants (in
Civil Appeals Nos. 435 of 1999, 499, 819, 1344 to 1346 and 1348 of 2000, 63 to 65 of 2001, 1852 of 2002 and 1674 of 2003, decision dated: 8th March,2005. dates of hearing: 23rd and 24-11-2004
NAZIM HUSSAIN SIDDIQUI, C.J., ABDUL HAMEED DOGAR AND MIAN SHAKIRULLAH, JAN, JJ
Abid S. Zuberi, Advocate Supreme Court for Appellants (in C.A. No. 435 of 1999) S.M. Zafar, Senior Advocate Supreme Court and Irtaza Naqvi, Advocate for Appellants (in C.A. No. 499 of 2000) Najamul Hasan Kazmi, Advocate Supreme Court for Appellants (in
Messrs MASTER FOAM (PVT.) LTD. and 7 others
VS
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance and others
Law: Sales Tax Act, 1990
Section: 3(b),3(1)(b)
Law: Constitution of Pakistan, 1973
Section: Fourth Schedule,1
Law: Customs Act, 1969
Section: Preamble
(a) Sales Tax Act ( VII of 1990)---S. 3(b)---Customs Act (IV of 1969), Preamble---Constitution of Pakistan (1973), Fourth Schedule, Federal Legislative List, Part I, Item No. 49 & Art. 185(3)---Scope of tax---Leave to appeal was granted by Supreme Court to consider whether S.3(b), Sales Tax Act, 1990 was repugnant to Item No. 49 of the Federal Legislative List, Fourth Schedule, Part I of the Constitution and that the Customs Act, 1969 and the Sales Tax Act, 1990 were not applicable to the territories of Azad Jammu and Kashmir and the goods in transit were not subject to payment of taxes. (b) Constitution of Pakistan (1973)--- ----Art. 1---Territory of Azad Jammu and Kashmir is not a part of Pakistan. Noor Hussain v. State PLD 1966 SC 88 ref. (c) Sales Tax Act (VII of 1990)--- ----S. 3(1)(b)---Sales Tax Act (III of 1951), Ss. 3 & 2(c)---Constitution of Pakistan (1973), Fourth Schedule, Part I, Federal Legislative List Item No.49--Import---Meaning---Import, export, production, manufacture and consumption are distinct taxable events independent and irrespective of sales of goods---Purpose of Item No. 49 of Federal Legislative List, Part I of Fourth Schedule, of the Constitution was to expand its scope so as to include, inter alia, import as a separate taxable event as had been the position under the Sales Tax Act, 1951---Goods imported in Pakistan, when they entered the territory of Pakistan and became liable to taxation, it was immaterial that ultimately they were to be transported to Azad Jammu and Kashmir---Import into Pakistan was a distinct taxable event independent of any event following thereafter---Principles. In the present cases precise question for determination was whether the bringing of goods into Pakistan (import) was an independent taxable event attracting sales tax under section 3(1)(b) of the Sales Tax Act of 1990 and was not contingent on the ultimate destination of the goods (in this case AJK), or in other words, sales tax would, constitutionally and lawfully be levied on goods brought into Pakistan at the time they were brought in (imported) and was not dependent on a further event happening in respect of goods in Pakistan, such as…
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