Law: Sales Tax Act, 1990

Section: 3,2(12),2(16),2(17)(e),2(33),13,SixthSch ed.

(a) Sales Tax Act (VII of 1990)---Ss. 3, 2(12), 2(16), 2(17)(e), 2(33), 13 & Sixth Sched.---Scope of tax---Exemption---Girders, construction of and its use in the construction of bridges---First Appellate Authority found that production and self-consumption of girders falling under PCT heading 6810.9100 was not subject to payment of sales tax---Validity---Girders pre-cast by the taxpayer at the site were not marketable, could not be sold in the open market nor could be used in other bridges or building because they were constructed or pre-east by the department according to design, specification and drawing of the particular bridge in which they were to be used---,Said girders were not pre-cast at a different place from where they were transported or shifted to the site where the bridge was under construction---Plea of the department that these pre-cast girders fell in the definition of "manufacture" was not sufficient ground for taxability of girders in view of their exclusion from the definition of "goods" under S.2(12) of the Sales Tax Act, 1990 being not moveable, marketable or capable of being put to other uses---Construction of pre-cast girders being not marketable/transportable and not liable to be Out to any other use, did not constitute `goods', the same were not liable to sales tax---Appeal of the department being bereft of legal force was not maintainable and was dismissed by the Appellate Tribunal and the order in appeal was maintained. Messrs Ghulam Rasool and Company Gujranwala's case Appeal No. 151 of 1995 and Sheikhu Sugar Mills and others v. Government of Pakistan 2001 PTD 2097 = 2001 SCMR 1376 ref. Usmani Associates v. Central Board of Revenue PTCL 2003 CL 416 and Messrs Sawar & Co. (Pvt.) Ltd., Lahore v. Collector of Sales Tax, Multan and others PLD 2006 SC 787 = 2006 PTD 2502 rel. (b) Sales Tax Act (VII of 1990)--- ---Ss. 3, 13 & Sixth Sched.---Scope of tax---Exemption---Scheme of sales tax is such that all items are liable to sales tax unless exempted under any notification issued in terms of S.13 of the Sales Tax Act, 1990 or finds it mentioned in the Sixth Schedule of the Sales Tax Act, 1990 or it does not come within the…

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