Law: Sales Tax Act, 1990

Section: 2(12),2(31A),3(1)

(a) Sales Tax Act (VII of 1990)---Ss. 2(12)(31A) & 3(1)---Collection of Sales Tax on Paperboard Rules, 1994, R. 5---S.R.O. 876(I)/94 & S.R.O. 877(I)/94, dated 8-9-1994---Paperboard, manufacturer of---Payment of sales tax at the rate specified in S.3(1) of Sales Tax Act, 1990 by manufacturer on paperboard supplied---Demand of tax from manufacturer for omitting to give in tax invoice information required under R.5 of Collection of Sales Tax on Paperboard Rules, 1994---Validity---Manufacturer for such omission could not be burdened with liability placed on recipient of paperboard---S.R.O. 876(I)/94 levying sales tax on recipient of paperboard would not apply to assesses being a manufacturer and supplier of paperboard and not a recipient---S.R.O. 876(I)/94 & S.R.O.877(I)/94 had been issued without lawful authority---In absence of express statutory provision allowing purchaser's liability to be shifted on manufacturer was .without lawful authority---Demand was unlawful in circumstances. The Collector of Sales Tax and others v. Superior Textile Mills Ltd. and others PLD 2001 SC 600 rel. (b) Notification--- ----Notification could not be given retrospective effect. JUDGMENT JAWWAD S. KHAWAJA, J.---This petition was decided by me vide judgment, dated 30-11-2001. The respondent department preferred an appeal which has been allowed and the matter remanded by means of a short order, dated 24-2-2006 which is reproduced as under: "These appeals are by leave of the Court against the judgment, dated 30-11-2001 of the Lahore High Court, Lahore. (2) Learned counsel for the respondents, when asked to explain as to whether directions made by this Court vide judgment, dated 4th July, 2001 passed in C.P. Nos. 1568-L/2001 to 1572-L/2001 have been complied with or not? He stated that impugned judgment has been composed in accordance with earlier decision. But in our considered opinion it is clot so. (3) Thus instead of dilating upon the merits of the case, we consider it appropriate to remand the cases to the High Court on setting aside the impugned judgment for fresh disposal of Writ Petitions expeditiously as far as possible within a period of 6 weeks strictly in…

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