Law: Sales Tax Act, 1990

Section: 13,FirstSched,125(I)

(a) Sales Tax Act (VII of 1990)----S. 13 & First Sched.---S.R.O.125(I)/1970, dated 29-6-1970 [as amended by S.R.O.540(I)/1971, dated 23-11-1971]---Constitution of Pakistan (1973), Art.185(3)---Gearboxes and axles for using in manufacturing of trucks---Exemption from sales tax---Scope---Supreme Court granted leave to appeal to consider question, whether gearboxes and axles for, assembling/manufacturing of trucks would fall within definition of machinery as defined in Exemption Notification and were exempt from sales tax. (b) Sales Tax Act (VII of 1990)--- ----S. 13 & First Sched.---S.R.O. 125(I)/1970, dated 29-6-1970 [as amended by S.R.O.540(I)/1971, dated 23-11-1971]---Axles for using in assembling/manufacturing trucks---Exemption form sales tax---Scope-Axle not covered by Headings 84.06 & 84.63 of First Sched. Of Sales Tax Act, 1990,---Axle not a part of engine, thus would not fall within Heading 84.06-B(ii) of First Sched. Of Sales Tax Act, 1990---Axle could not be treated as a transmission shaft so as to bring same within scope of Heading 84.63 of First Sched.---Axle for not being included in another Heading in Table of S.R.O.125(I)/1970 (Exemption Notification) would not qualify for exemption form sales tax---Distinction between "axle" and "transmission shaft" stated. Oxford English Dictionary Vol.I published at the Clarendon Press at p.600; Webster Comprehensive Dictionary, Second Edition p.102; Chambers Twenty First Century Dictionary Revised Edition p.1497; New Webster Dictionary of English Language at p.1047 and Chambers Twenty First Dictionary Revised Edition p. 1287 ref. (c) Words and phrases--- ----"Axle"----Meaning. Oxford English Dictionary Vol. I published at the Clarendon Press at p.600; Webster Comprehensive Dictionary, Second Edition p.102; Chambers Twenty First Century Dictionary Revised Edition p.92 ref. (d) Words and phrases--- ----"Transmission Shaft" and "Axle"---Distinction. Oxford English Dictionary Vol. I published at the Clarendon Press at p.600; Webster Comprehensive Dictionary, Second Edition p.102; Chambers Twenty First Century Dictionary Revised Edition p.1497; New Webster Dictionary of English Language at p.1047 and…

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