Law: Sales Tax Act, 1990

Section: 6

Sales Tax Act (VII of 1990)---Ss. 6 [as modified by Finance Act (IX of 1996) and Finance Act (XIII of 1998), 6-1A [as added by Sales Tax (Amendment) Ordinance (XXV of 2002) & 7---S.R.O. 500(I)/88, dated 26-6-1988---Special steel drums, import of---Exemption of such drums from sales tax---Withdrawal of exemption notification after opening of Letter of Credit and before landing of goods at port of destination---Effect---Sales tax would be chargeable in the same manner and at the same time as same were a duty of customs payable under Customs Act, 1969---Insertion of S.6(1A) in Sales Tax Act, 1990 made S.31-A of the Customs Act, 1969 applicable with retrospective effect---Liability of sales tax would be determined on the date of submission of Bill of Entry. Pakistan through Ministry of Finance Economic Affairs and another v. Fecto Balarus Tractors Limited PLD 2002 SC 208; Al-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917 and Federation of Pakistan and others v. Amjad Hussain Dilawari and 2 others 1992 SCMR 1270 ref. Civil Appeal No.1210 of 1977 rel. JUDGMENT SYED JAMSHED ALI, J.--- This appeal with the leave of the Court is directed against the judgment dated 13-2-2002 of the learned High Court Sindh allowing constitutional petition of the respondents. 2. Vide Notification No.S.R.O.500(I)/88, dated 26-6-1988 issued under section 7 of the Sales Tax Act, 1951, the special steel drums were exempted from levy of Sales Tax. The respondents opened letter of credit on 29-3-1994. The aforesaid exemption was, however, withdrawn vide Notification, dated 9-6-1994 and undisputedly the goods imported by the appellants landed at the port of destination on 26-6-1994. The Safes Tax Authorities raised demand for Sales Tax on which the respondents approached the learned High Court in constitutional petition which was allowed on the basis of the judgment in case Pakistan through Ministry of Finance Economic Affairs and another v. Fecto Belarus Tractors Limited PLD 2002 SC 208, in which the view taken was that the exemption in question could not have been withdrawn after contract for the import of the consignment had been concluded and, even section 31-A of the…

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