Law: Sales Tax Act, 1990

Section: 34,36,46

Sales Tax Act (VII of 1990)---Ss. 34, 36 & 46---S.R.O. 553(I)/94, dated 9-6-1994---S.R.O. 600(I)/83, dated 11-6-1983---Non-payment of sales tax---Exemption, claim for---Appeal to Appellate Tribunal---Appellant-company was found having supplied seamless pipes and tubes without payment of sales tax for relevant period---Appellant claimed exemption vide Notification S.R.O.553(I)/94 dated 9-6-1994---Validity---S.R.O. 553(1)/94 dated 9-6-1994 had provided exemption of sales tax on the supply of parts and components of respective heading, if used as original equipment in the manufacture or assembly of capital goods and machinery specified in the Schedule to the Ministry of Finance and Economic Co-ordination's Notification of S.R.O.600(I)/83 dated 11-6-1983---Goods supplied to those units which did not manufacture capital goods and were not enlisted as manufacturer of capital goods and machinery were not entitled to exemption of sales tax---Parts and components supplied to those units which were manufacturer of sugar and cement were not entitled to exemption of sales tax because those were not manufactures of cement plants or sugar plants, but were producers of cement and sugar---Appellant supplied the parts and components for maintenance purposes as replacement parts and not as original equipment because the buyers were not the manufacturers of capital goods or machinery as specified in S.R.O.600(I)/83 dated 11-6-1983---Appellant was not entitled to exemption as claimed. JUDGMENT HAFIZ MUHAMMAD ANEES, MEMBER (TECHNICAL).-This judgment disposes of Sales Tax Appeal No. 591 of 1998 filed by Messrs Huffaz Seamless Pipes Limited, Nooriabad against the Order-in-Appeal No.63 of 1998, dated 20-5-1998 whereby the Order-in-Original No.3 of 1996, dated 6-6-1996 passed by the Additional Collector of Customs, Excise and Sales Tax Division-II, Kotri was upheld. 2. Briefly stated, the relevant facts of the case are that on scrutiny of monthly sales tax returns it was found that Messrs Huffaz Seamless Pipe Industries, Nooriabad supplied seamless pipes and tubes without payment of sales tax during the month of July, 1994 to August, 1994 by availing exemption under serial No.17 of…

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