Law: Sales Tax Act, 1990

Section: 2,2(46),3

(a) Sales Tax Act (VII of 1990)--Ss. 2(46) & 3---Sindh Abkari Act (V of 1878), S. 19---Industrial alcohol, supply of---Inclusion of Provincial excise duty for determining value of such supply for purpose of charging sales tax---Validity---Such duty was not collected by supplier at the time of sale, but was collected subsequently directly by Provincial Excise officials---Amount of such duty would not be included in the value of supply. (b) Interpretation of statutes--- ----Fiscal statute---No presumption as to a tax---Duty of Court to implement law according to plain language thereof---Principles. While interpreting the tax statutes, the Court is required to implement the law in accordance with the plain reading of the language of statute. There is no room for any intendment by ignoring the ordinary plain language of the statute. In a taxing statute one has to look merely at what is clearly said. There is no room for any intendment. There is no presumption as to a tax. Nothing is to be read in. Nothing is to be implied. One can only look fairly at the language used. Cape Brandy Syndicate v. IR (1921) 1 KB 64 fol. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The question of law requiring consideration in this appeal is as follows: "Whether on the facts and in the circumstances of the case, the Customs, Excise and Sales Tax Appellate Tribunal was justified in holding that for the purpose of determining the value of taxable supply during the period November, 1990 to October, 1995 element of Provincial Excise Duty is to be included for the purpose of charging sales tax under the Sales Tax Act, 1990?" 2. The relevant facts giving rise to the above question of law are that the appellant is a Sugar Mill, having its Distillery at Nawabshah, producing Industrial Spirit (Rectified and Denatured) as a by-product of sugar manufacture. The production of sale of the spirit is controlled and regulated under the Sindh Abkari Act, 1878. According to appellant the Provincial Government collects the Permit Fee and Vend Fee and the Provincial Excise Duty at the stage of consumption. 3. In exercise of power under section 3 of the Sales Tax Act, 1990, sale tax is also levied by…

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