Law:

Section:

(a) Sales Tax Act (III of 1951), Ss. 2(16) & 3(3)-"Sale price"-Provincial Excise Duty payable in respect of goods manu­factured-Excluded from sale price for purposes of Sales Tax-­Amendment of Ss. 2(16) 8c 3(3) in 1956-Not retrospective in effect. (b) Interpretation of statutes-Taxing statutes-Court cannot imply anything not expressed in statute. In interpreting the taxing statute the Courts must look to the words of the statute and interpret it in the light of what is clearly expressed. It cannot imply anything which is not expressed, it cannot import provisions in the statute so as to support assumed deficiency. M. F. Rahman, Senior Advocate Supreme Court (Ali Athar, Advocate Supreme Court with him) instructed by Abdullah Faruqi, Attorney on behalf of Yousuf Rafi, Attorney- on-Record for Appellant. S. A. Nusrat, Advocate Supreme Court instructed by K. A. Ghani, Attorney for Respondent. Dates of hearing : 22nd and 24th March 1966. JUDGMENT FAZL-E-AKBAR, J.-This is a certificated appeal from an order of the High Court of West Pakistan, Karachi Bench passed in a reference under section 17 (1) of the Sales Tax Act, 1951. The question referred was in the following terms. "Whether the Tribunal, in respect o£ the three relevant assessment years, rightly construed the amendment effected by section 15 (2) of the Finance Act, 1957 by holding that prior to 16th March 1956 the Provincial Excise Duty could not be included in the sale price of manufacture and sale of liquors for the purposes of commuting the sales tax. The relevant facts may be shortly stated The appellants Messrs Hirjina & Company (Pakistan) Limited, hereinafter referred to as `the assessee', are manu­facturers and producers of foreign liquors which is subject to taxation on the `sale price' under section 3 of the Sales Tax Act, 1951. As the assessee entertained some doubts as to whether Provincial Excise Duty payable in respect of the goods manufactured by them, was to be included in the `sale price' for the purposes of sales tax, they wrote to the Central Board of Revenue to clarify the position. The Board however, asked them to refer the matter to the Assessing Authority. To their query the…

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