Law: Sales Tax Act, 1990

Section: 3,13(1),13(2)(a),serialNo.44intheSixth Schedule

THIS JUDGMENT DELIVERED BY: FALAK SHER, JUSTICE:------------ We propose to dispose of Civil Petitions for leave to appeal Nos.4255 to 4258-L of 2000 having commonality of facts and law emanating out of the same delivered by a learned Division Bench of the Lahore High Court, granting the Respondent's Customs Appeals reversing the affirmative findings of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore, dated 18-9-2001 opining that the exemption of Sales Tax perceived by S.R.O. 582(I)/98, dated 12-6-1998 is not restricted to the plant and machinery imported by the registered manufacturer of taxable goods vide the impugned ; dated 24-10-2002. 2. The respondents having imported industrial sewing machines as commercial importers availing exemption from the Sales Tax on the basis of the S.R.O. Referred to supra, were proceeded against for the alleged evasion of Sales Tax under section 36 of the Sales Tax Act, 1990 alleging that the banked upon S.R.O. Only contemplates exemption of plant and machinery imported by the manufacturer of taxable goods registered with the Sales Tax Department and not to the Commercial importer, eventually culminating into Collector of Customs (Appraisement) Lahore order, dated 27-10-1999 directing payment of the spelt out Sales Tax whose, findings on appeal were upheld by the Customs, Excise and Sales Tax Appellate Tribunal, Lahore on 18-9-2001, but were set aside by the Lahore High Court vide the impugned construing that para (a) of the S.R.O. Referred to supra confers exemption of Sales Tax to both commercial as well as manufacturer of taxable goods registered with the Sales Tax Department opining as under: "5. There is no cavil to the proposition that the goods subject matter of these appeals were ordinarily taxable in terms of section 3 of the Sales Tax Act, 1990. However, in this general liability to pay the tax an exception was created with the issuance of the afore referred notification. The exemption stipulated in clause (a) of the said notification is available for an item which is, operated by power of any description and "to be used for the manufacture of taxable goods" and the third rider in the said clause is by…

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