Law: Central Excise Act, (I of 1944)

Section: 2(19)(20),3,FirstSched.

Law: Constitution of Pakistan, 1973

Section: 279

[Central Excises Act (I of 1944)].......Ss 2(19)(20), 3 & First Sched.---Constitution of Pakistan (1973), Art.279 & Fourth Sched:, Entry 44---Expressions "excisable goods" and "excisable services"---Definition of such expressions as given in S.2(19) & (20) of the Act---Scope---Term "services" has to be read as part of Entry 44 of Fourth Sched. of the Constitution as per force of the of Supreme Court reported as 1993 SCMR 1342---No guiding definition of the term "services" is given in the Act, except that whatever is mentioned in the Schedule is excisable services---Definition clause in the Act cannot be interpreted to bring within the tax net any subject-­matter by merely mentioning same in the Schedule, even if the same by no stretch of imagination be termed as "goods" or 'services" ---While looking from the standpoint of interpretation of statutes or from the angle of interpretation of legislative entries in the Constitution the ordinary plain and grammatical meaning of the words will have to be seen---Courts have to look whether in pith and substance the subject-matter of levy in question comes within the ambit of Constitutional entry---Courts have to give a very liberal and stretched connotation to Constitutional entries and in pith and substance, the ordinary, grammatical and literal meaning of the terms will have to be seen. Central Insurance v. C.B.R 1993 SCMR 1232; C.I.T. v. Noor Hussain PLD 1964 SC 657; Madras v. Gammon AIR 1958 SC 560; Zaman Textile Mills Limited v. Central Board of Revenue PLD 1993 SC 305; Molasses Trading v. Federation of Pakistan 1993 SCMR 1905; C.I.T. v. Olympia 1987 PTD 739; Mehran Associate v. C.I.T. 1993 SCMR 274 1993 PTD 69; South Behar Sugar Mills Ltd. v. Union of India AIR 1968 SC 922; Abdul Rahim v. U.B.L. PLD 1997 Kar. 62; Shamroz Khan v. Muhammad Amin PLD 1978 SC 89; Hirjina v. Islamic Republic of Pakistan 1993 SCMR 1342; P.I.D.C. v. Federation of Pakistan 1992 SCMR 891; C.I.T. v. S.K. & F 1991 PTD 999 = 1991 SCMR 2374; Tolaram v. State of Bombay AIR 1954 SC 496; State of Madras v. Chitturi AIR 1957 AP 675; Berger v. Indemnity (1900) 2 QB 348; Brett v. Rajers (1897) 1 QB 525; Lord Glanely v. Whightman…

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