Law: Sales Tax Act, 1990

Section: 3(1)(a),3(3),33(2)(cc),34,36,45

(a) Sales Tax Act (VII of 1990)---Ss. 3(1)(a), 3(3), 33(2)(cc), 34, 36.& 45---Sales Tax General Order No.1 of 1998, dated 17-6-1998---Constitution of Pakistan (1973), Art. 185(3)---Leave to appeal was granted by Supreme Court to consider whether input tax was paid by manufacturer on supplies not owned by him would be adjustable against output tax paid by him on such supplies going out of his factory; whether adjustment of input tax was permissible only in respect of goods which belonged to vendor and not in respect of goods which belonged to vendee and were received by him only for the purpose of manufacturer; whether provisions of Sales Tax General Order No.1 of 1998, dated 17-6-1998, would prevail over provisions of Ss-3(1)(a) and S.3(3) of Sales Tax Act, 1990; and whether Customs, Excise and Sales Tax Appellate Tribunal and High Court in view of material and evidence available were justified in holding that vendee did not have invoice of payment, of sales tax so as to adjust input tax against output tax. (b) Sales Tax Act (VII of 1990)--- ----Ss. 2(12), 3(1)(a), 3(3), 33(2)(cc), 34, 36 & 45 [as substituted by Finance Ordinance (XXI of 2000)]---Sales Tax General Order No.1 of 1998, dated 17-6-1998---Sales Tax---Input tax, adjustment of---Appellant-company got raw material mixed from another factory due to damage to its own mixing machinery by accidental fire---Appellant-Company claimed adjustment of input' tax for payments made to that other factory which adjustment was declined by authorities and notice was, issued, for recovery of sales tax along with additional tax and penalty as well---Appeals before Customs, Excise and Sales Tax Appellate Tribunal and High Court were dismissed and order passed by authorities was maintained---Validity---Before eruption of fire in factory of appellant, mixing process of given raw materials was being carried out through their own unit of machinery and its own staff thus never before the company claimed adjustment of input tax on account of use of such machinery and thus appellant-Company on such factual plane advanced claim for adjustment of input tax not backed by any provision of Sales Tax Act, 1990---Pecuniary…

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