Law: Sales Tax Act, 1990

Section: 3,3(1),(2),3A,3AA,47(1)

(a) Sindh Sales Tax Ordinance (VIII of 2000)---S.3 (1) & (2)---Sales Tax Act (VII of 1990), Ss. 3, 3-A, 3-AA & 47(1)---Reference to High Court---Sales tax, recovery of---Scope---Services rendered to unregistered persons---Stevedoring services---Question involved in the reference was with regard to charging of further sales tax under the provision of Sindh Sales Tax Ordinance, 2000, for providing services to unregistered persons---Customs, Central Excise and Sales Tax Appellate Tribunal found that by virtue of the provisions contained in S.3 (2) and (3) of Sindh Sales Tax Ordinance, 2000, Sales Tax Department of Federal Government was merely empowered to charge, levy and collect the tax leviable under Sindh Sales Tax Ordinance, 2000, and was not empowered to charge levy and collect further tax under S.3 (1A) of the Sales Tax Act, 1990, without any corresponding provision in Sindh Sales Tax Ordinance, 2000--'Validity-Chargeability of sales tax on services was restricted to 15% of the value of taxable services---Levy of further tax to the services rendered to unregistered persons was not envisaged by Sindh Sales Tax Ordinance, 2000---If further tax was chargeable in case of services rendered to unregistered persons the law would have included a. reference to rate of tax under S.3 of Sales Tax Act, 1990---In absence of any such reference, sales tax on services could only be levied at the rate of 15 % of taxable services---Legislature had merely provided an enabling provision to Federal Sales Tax Department to charge, levy and collect the tax on services under Sindh Sales Tax Ordinance, 2000, in the same manner and at the same time as it was leviable under Ss. 3, 3-A or 3-AA of Sales Tax Act, 1990, as the case might be---View taken by Customs, Central Excise and Sales Tax Appellate Tribunal was not open to any exception---Reference was dismissed in circumstances. (b) Interpretation of statutes--- ----Fiscal Statute---Charging provision and machinery part of statute---Applicability---Clear distinction existed between charging provisions of statute and machinery part thereof---Mode and manner of recovery does not alter the nature of a tax nor a tax can be…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492