Law: Sales Tax Act, 1990

Section: 3,2(41),2(35),2(33),33(2)(ee),36(1)

(Sales Tax Act (VII of 1990)]....Sections 3, 2(41), 2(35) & 2(33)---Scope of tax---Taxable supply---Taxable activity---Manufacturer had established its own sale points---Taxability--­Sales tax becomes payable at the time the manufactured goods leave the factory premises---Manufacturing company thus was liable to pay sales tax when its products left the factory premises for further distribution at its sale points---Sales tax would be leviable on the value of the supplies the company would receive on delivery of the goods. F.S. Tobacco v. Superintendent, Central Excise and Sales Tax 1995 PTD 874 and Messrs Ambar Tobacco Company v. Additional Collector, Sales Tax Writ Petition No. 1960 of 1999 ref. (b) Sales Tax Act (VII of 1990)--- ----Ss.3, 2(41), 2(35) & 2(33)---Scope of tax---Taxable supply---Taxable activity---Manufacturer company had established its own sale points at different, places in the country---Taxability---Manufacturer was liable to sales tax though the manufactured item was consumed by itself---Not 'essential that two persons be involved in some transaction; tax could still be levied even if one person alone carried out some taxable activity--­Contention that one person could not transact with himself so as to be amenable to sales tax was not in conformity with the law and was repelled---Company's supply of its manufactured products to the sale points established by the Company, therefore, was taxable activity and liable to sales tax---Distributors, in the present case, at the relevant time, were, however, exempt from the payment of sales tax, the company, therefore, was not liable to pay tax on the value-added to the products on account of their distribution at the sale points---Order of the Collector and the Appellate Tribunal, therefore, was set aside and the show-cause notice was declared to be illegal, and-quashed ---Company was not held liable to pay tax mentioned in the show-cause notice and the same, if paid, was ordered to be refunded as at the relevant time the Distributors were exempt from the sales tax. Commissioner of Sales Tax v. Hunza Central Asian Textile and Woollen Mills Ltd. 1999 SCMR 526; Sheikhoo Sugar Mills Ltd. v,…

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