Law: Sales Tax Act, (III of 1951)

Section: 17,3,17(1)

(Sales Tax Act (III of 1951)......S. 17---Advisory jurisdiction of High Court---Scope---Whip exercising such jurisdiction, High Court is supposed to give its opinion on a particular point of law referred by Tribunal or admitted by High Court on an application submitted by a party to proceedings ---opinion o High Court should be confined only to the point referred and should no extend to any other point. (b) Sales Tax Act (III of 1951)----- ----Ss. 3 & 17(1)---S.R.O. 125(1)/70, dated 29-6-1970---Sales tax, levy of---Exemption claimed in respect of gear boxes and axles manufactured by assessee---Assessing Officer refused to grant exemption as such parts being automotive vehicles parts did not form part of machinery as defined in S.R.O. 125(1)/70---Appellate Authority-found assessee entitled to exemption on ground that definition of machinery was very wide, thus, automotive vehicles and spare parts of machinery were covered by the same---Tribunal upheld findings of Appellate Authority ---Validity--­For bringing a machinery or component parts of any machinery within definition of machinery given in said S.R.O. two conditions precedent have to be satisfied at one and same time i.e. such machinery should be operated by power of any description, and same should be such to be used in any industrial process---Second condition was lacking in case of manufacture and sale of gear boxes and axles produced by assessee as they were being used for automotive vehicles---Exemption was, thus, not available to assessee, and same had rightly been refused by Assessing Officer---Appellate Authority and Tribunal had misdirected themselves in extending exemption to assessee by misinterpreting definition of machinery given in S.R.O.---High Court answered question in the negative. 1991 PTD 1060 ref. (c) Interpretation of statutes--- ---- Fiscal provision of a statute is to be construed liberally in favour of taxpayer---Tax is to be levied by a clear and unambiguous legislation--­Any doubt or ambiguity in matter of levy of tax is to be resolved in favour of citizen/subject/taxpayer. 1993 SCMR 274 ref. (d) Taxation------ ----Exemption from levy of tax, grant of or claim of---Effect…

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