Law: Sales Tax Act, 1990

Section: 3,183(3),199(4A)

Law: Constitution of Pakistan, 1973

Section: FourthSched

(a) Sales Tax Act (VII of 1990)---S. 3(2)(a)---S.R.O. 1032(1)/94, dated 18-10-1994---Constitution of Pakistan (1973), Fourth Sched., Federal Legislative List, Item 49--­Supply of coal produced by Coal Miner---Levy of sales tax on such supply---Validity---Such levy was Constitutionally justified for not being a kind of tax on any mining activity, rather same was on sale, importation, exportation, production, manufacture and consumption of goods as envisaged by Entry No.49 of Fourth Sched. of the Constitution. (b) Sales Tax Act (VII of 1990)--- ----S. 3(2)(a)---S.R.O. 1032(1)/94, dated 18-10-1994---Constitution of Pakistan (1973), Art.25---Supply of coal produced by Coal Miners--­Levy of sales tax by Federal Government on such supply---Recovery of sales tax from Coal Miners in Punjab at ad valorem rate, while in Balochistan at fixed rate---Validity---Sales tax was recoverable under S.R.O. 1032(1)/94 at the same rate from Coal Miners in all the four Provinces---Such recovery had been made in different manner in Province of Balochistan on account of circumstances prevailing there as Provincial Government had agreed to contribute towards payment of sales tax on behalf of Coal Miners in its Province, while remaining amount was to be paid by Coal Miners---No case of discrimination regarding levy of tax at same rate had been made out against the Federal Government---Supreme Court refused leave to appeal. JUDGMENT MUNIR A. SHEIKH, J.----By this common judgment, we propose to decide all the titled petitions involving identical questions of law and facts. 2. The petitioners in these petitions are holders of mining licence of coal in the Province of Punjab. They objected to imposition of sales tax on the sale of coal by the Federal Government on the ground that it is a tax on mining activity and not on the sale of goods, therefore, was not within the competency of the Federal Government to make law to levy such a tax as the same was out of purview of Entry No.49 of the Fourth Schedule of the Constitution. 3. The learned Judges of the High Court have come to the conclusion that the sales tax on the sale of coal excavated by the petitioners through mining activity was not a…

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