Law: Sales Tax Act, (III of 1951)

Section: 7,7(1),12(1)

Law: Bankruptcy Act, 1890

Section: 1

JUDGMENT [The judgment of the court was delivered by Wahiduddin Ahmad J.].- This appeal by special leave is directed against the judgment of a Special Bench of the High Court of East Pakistan, Dacca, in writ petition No. 234 of 1965 dated the 22nd April, 1965, discharging the Rule. It has arisen in following circumstances: The appellant, a public limited company, is carrying on business of manufacturing of glass sheet and selling it in the market in special shape and size according to the requirements of buildings, It is alleged that it is the only concern in East Pakistan, which is producing such glass-sheets for the exclusive use as "concrete building component", since March, 1961. The Central Government in exercise of its powers under Section 7 of the Sales tax Act by notification No. 7 dated the 27th June, 1951, as amended by notification No, 5 dated the 18th December, 1953, exempted from the payment of sales-tax "concrete building components" (including beams column roofing, cement blocks, doors, windows but excluding pipes). The notification is as under: "In exercise of the powers conferred by subsection (1) of Section 7 of the Sales-tax Act, 1951 (III of 1951), the Central Government is pleased to exempt the goods or glass or goods specified herein-under from the tax payable under the said Act. 40. Concrete building components (including beams, columns roofing, cement blocks, doors and windows but excluding pipes). This item was inserted in 1953. The case of the appellant is that the intention of the Government behind granting the aforesaid general exemption of the concrete building components from sales-tax was to encourage the house building programme in the country and to give relief to the public from the high cost of concrete building component. In this connection, it is pointed out that the House Building Finance Corporation Act was also passed in the year 1952 to help and finance the public for the same purpose. It is alleged on behalf of the appellant that the glass-sheets manufactured by it come within the aforesaid exemption being concrete building component and as such these products are exempted from sales-tax. It is further alleged by the…

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