Law: Sales Tax Act, 1990

Section: 2(44),3(i)(a),33,34,3

Law: Sale of Goods Act, (III of 1930)

Section: 19

Law: Constitution of Pakistan, 1973

Section: FourthSchedule,

(a) Sales Tax Act (VII of 1990)--- ---S. 2(44)---Time of supply---Advance payments---Sales shall be deemed to have taken place at the time when the advance payments were received. Messrs Mepal Leaf Cement Factory Limited v. Federation of Pakistan 1999 PTD 3907 irrelevant. (b) Sales Tax Act (VII of 1990)--- ----Ss. 33 & 34---Non-payment of tax was not deliberate---Penalties and additional tax---Validity---While sales tax was being paid by other units in the cement industry on the limestone, clay and other minerals, the appellant's claim that non-payment of tax by them was not deliberate, was not tenable. Per Mian Abdul Qayyum, Member (Judicial) and Masud Ahmad Dher, Member (Technical) [Majority view]- (c) Sales Tax Act (VII of 1990)---S. 3(i)(a)---Constitution of Pakistan (1973), Federal Legislative List-­Part-1, Fourth Schedule: Art. 70(4), Entry at S. No.51 & 49---Sales of Goods Act (III of 1930) S.19---Regulation of Mines and Oil-fields and Mineral Development (Government Control) Act (XXIV of 1948), S.2(4)---Central Adaptation of Laws Order, 1964---[Presidential Order No. 1 1964], Art. 2---Punjab Mining Concession Rules, 1986---Scope of tax---Limestone/clay---Contentions were that Federal Government could charge sales tax only on the minerals used in generation of nuclear energy and that on rest of the minerals only Provincial Government could levy tax and that limestone/clay was mineral, which was not used for the generation of nuclear energy and it could not be charged to tax by the Sales Tax Department---Validity---Federal Government had no authority to charge Sales Tax on Limestone, Gypsum, Bauxite and Latrite which by implication fell within the domain of the Provincial Government---Demand of sales tax in respect of limestone was illegal--­Provincial Governments had full Constitutional jurisdiction on the whole range mineral sector underground or on surface and had the powers to levy taxes if they so choose or decide---Federal Government's jurisdiction to levy taxes -was confined to entry 51 of Fourth Schedule (Art. 70(4) of the Federal Legislative List, Part-1) i.e. mineral oil, natural gas and minerals for use in generation of nuclear energy,…

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