| Citation(s) |
|---|
| 2008 SLG 292 2008 SLD 292 2008 SCMR 1467 |
Supreme Court of Pakistan
Civil Petitions Nos.2837-L, 2921-L, 2929-L, 2942-L, 2946-L, 2997-L to 3000-L, 3075-L, 3076-L, 3084-L, 3085-L, 3089-L, 3157-L to 3163-L, 31724, and 3220-L; of 2003 and 1584, to 163-L 191-L of 2004, decision dated: 11-02-2004
IFTIKHAR MUHAMMAD CHAUDHRY, KHALIL-UR-REHMAN RAMDAY AND FALAK SHER, JJ
M.A. Zafar, Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioners (in C.Ps. Nos.2921-L, 3157-L to 3163-L of 2003). Hamid Khan, Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioners (in C.Ps. N
Civil Petitions Nos.2837-L, 2921-L, 2929-L, 2942-L, 2946-L, 2997-L to 3000-L, 3075-L, 3076-L, 3084-L, 3085-L, 3089-L, 3157-L to 3163-L, 31724, and 3220-L; of 2003 and 1584, to 163-L 191-L of 2004, decision dated: 11-02-2004
IFTIKHAR MUHAMMAD CHAUDHRY, KHALIL-UR-REHMAN RAMDAY AND FALAK SHER, JJ
M.A. Zafar, Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioners (in C.Ps. Nos.2921-L, 3157-L to 3163-L of 2003). Hamid Khan, Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioners (in C.Ps. N
CHANAR SUGAR MILLS LTD. and others
VS
COLLECTOR, CUSTOMS SALES TAX AND CENTRAL EXCISE, FAISALABAD and others
Law: Sales Tax Act, 1990
Section: 2,2(46)(a)(i),2(46)(c),3,33,34,36
Law: Constitution of Pakistan, 1973
Section: 185(3)
(a) Constitution of Pakistan (1973)---Art. 185(3)---Petition for leave to appeal---New plea, raising of---Effect---Plea raised by the petitioners in petition for leave to appeal was not raised in reply to show-cause notice issued to them by the authorities---Unless such plea was specifically raised, petitioners were not entitled to any relief on such plea. (b) Sales Tax Act (VII of 1990)---Ss. 2(46)(a)(i), 2(46)(c), 3, 33, 34 & 36---Notification S.R.O. No.178(I)/2002, dated 29.3.2002---Constitution of Pakistan (1973), Art.185(3)---Sales tax on bagasse---Adjustment of input tax---Petitioners being sugar mill owners were aggrieved of the show-cause notice issued by the authorities for recovery of sales tax on bagasse---Contention of the petitioners was that they were entitled to adjustment of output tax being demanded from them on the bye-products i.e. molasses and pressed mud'---Validity---Supreme Court converted the petition for leave to appeal into appeal and directed the private petitioners to approach Sales-tax authorities for claiming adjustment of output tax being demanded from them on the bye-product i.e. molasses and pressed mud against the input tax payable on bagasse and if such representation would be made by them, the concerned authorities would dispose of their request independently without being influenced by any of the observations made by Sales Tax Appellate Tribunal or from the of High Court---Supreme Court further directed that the additional sales tax on bagasse would be recovered at the rate determined by Notification S.R.O. No 178(I)/2002, dated 29.3.2002, for the period from which no exemption of sales tax on bagasse had been granted by the Federal Government. Sheikhoo Sugar Mills ltd. v. Government of Pakistan and others 2001 SCMR 1376 ref. JUDGMENT IFTIKHAR MUHAMMAD CHAUDHRY, J.--- These petitions arises out of the judgment dated 2nd October, 2003 passed by Lahore High Court, Lahore in the appeals either filed by the private persons or on behalf of Government through its officials. However, details whereof are mentioned in the following table:-- Case No. Filed by Filed against Date of decision STA.23/2002 Phalia Sugar Mills Ltd.…
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