Law: Sales Tax Act, 1990

Section: 8(1)(b),10(1),2(23),2(35),34

Law: Customs Act, 1969

Section: FirstSched.,Chap.87

(a) Sales Tax Act (VII of 1990)---S. 8(1)(b)---S.R.O. 556(1)/96, dated 1-7-1996--Tax credit not allowed---Section 8(1)(b) of the Sales Tax Act, 1990, uses the word "goods" and the Table to S.R.O. 556(1)/96, dated 1-7-1996, specifies "vehicles of respective headings of Chapter 87" of the Pakistan Customs Tariff to be one such "goods" on which the entitlement of a registered person to claim input tax credit shall be disallowed. (b) Customs Act (IV of 1969)--- ----First Sched., Chap. 87---Dumper of Hdg. 87.04 included in terminology "vehicles of respective heading of Chapter 87" and no other interpretation is possible. (c) Customs Act (IV of 1969)--- ----First Sched., Chap. 87---Dumper---Machinery---Dumper not to be treated as a machinery. (d) Customs Act (IV of 1969)--- --First Sched., Chap. 87---S.R.O. 556(I)/96, dated 1-7-1996---Dumper trucks were vehicles classified under Chap. 87 of the First Schedule to the Customs Act, 1969, and had to be viewed and treated as such for the purposes of Notification No.S.R.O. (e) Sales tax--- ----"Business of a registered person"---Meanings---"Business of a registered person" includes all his activity, whether in the office building or in the mine or, in quarry or in the manufacturing premises or in the storage or marketing premises of that registered person. (f) Sales Tax Act (VII of 1990)----- ----S. 8(1)(b), 10(1), 2(23), 2(35) & 34---Customs Act (IV of 1969), First Sched., Hdg. 87.04---S:R.O, 556(I)/96, dated 1-7-1996-Tax credit not allowed---Import of dumper trucks---Claim of input tax deduction--Validity---Provisions of S.8(1)(b) of the Sales Tax Act, 1990 read with Sr. No.1 of the Table to S.R.O. 556(1)/96, dated 1-7-1996 were very cleat a°Md the dumper trucks (of Chap. 87) imported by a cement factory were not entitled to input tax credit---Order of the First Appellate Authority was set aside and confirmed/restored that of Additional Collector of Sales Tax by the Appellate Tribunal. JUDGMENT S. M. KAZIMI, MEMBER (TECHNICAL).---This judgment disposes of the appeal filed on 9-2-2002 by the Collector of Sales Tax, Peshawar, against 'the case of Messrs Mustehkam Cement Company (Pvt.) Ltd. decided vide paragraph 8 of…

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