Law: Sales Tax Act, 1990

Section: 2(31;A),19

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 2(31; A) & 19---Constitution of Pakistan (1973); Art. 199---Consti­tutional petition---Registration under Sales Tax Act; 1990-Maintaining of godown outside factory premises---Petitioner being manufacturer of man-made synthetic carpets was registered under Sales Tax Act, 1990--­Petitioner for proper distribution of carpets, maintained a godown near its factory ---Notice was issued to the petitioner, by the Authorities for registration as a wholesaler---Validity---Business of wholesale entailed both buying and selling of goods---Sale of goods by their manufacturer could not, therefore, be termed as wholesale even though such sale might be made in large quantities---Legislature was deemed to have consciously used the word "wholesale" twice in S.2(31-A) of the Sales Tax Act, 1990 and in particular; the second time the word had been used---If it had been the intent of the Legislature to bring a manufacturer into the definition of the term "wholesaler" it would have used other words such as "in bulk" instead of the words ".by wholesale" appearing second time in S.2(31-A) of the Sales Tax Act, 1990---Where such wording had not been adopted by the Legislature, it was only proper that dictionary meaning of the word was relied upon to interpret the provisions of S.2(31-A) of the Sales Tax Act; 1990---Order passed by the Authorities for registration as wholesaler was without lawful authority and of no legal effect---Constitutional petition was allowed in circumstances. Dictionary, of Marketing published by -Peter Collin Publishing ref. JUDGMENT This writ petition impugns the order, dated 22-1-1992 passed by the Assistant Collector respondent No:1 whereby the petitioner was compulsorily registered as a wholesaler under section 19 of the Sales Tax Act. 2. The facts of this case are relatively straightforward. The petitioner manufactures man-made synthetic carpets. For the proper distribution of the carpets it maintains a godown near its factory. The petitioner is duly registered as manufacturer under the Sales Tax Act: However, by means of notice, dated 5-6-1991 it was also directed to register itself as a wholesaler. The petitioner…

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