2005 PLP 2582 (PTD)
COLLECTOR OF SALES TAX AND CENTRAL EXCISE LARGE TAXPAYERS UNIT, KARACHI Versus Messrs ALLIED ENGINEERING AND SERVICES LTD., KARACHI
| Citation | 2005 PLP 2582 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Muhammad Mujeebullah Siddiqui and Khilji Arif Hussain, JJ |
| Parties | COLLECTOR OF SALES TAX AND CENTRAL EXCISE LARGE TAXPAYERS UNIT, KARACHI Versus Messrs ALLIED ENGINEERING AND SERVICES LTD., KARACHI |
| Primary Law | (b) Sales Tax Act (VII of 1990), (a) Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2005 PLP 2582 (PTD)?
This judgment primarily cites: (b) Sales Tax Act (VII of 1990), (a) Sales Tax Act (VII of 1990) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 2582 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Muhammad Mujeebullah Siddiqui and Khilji Arif Hussain, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP 2582 (PTD) (COLLECTOR OF SALES TAX AND CENTRAL EXCISE LARGE TAXPAYERS UNIT, KARACHI Versus Messrs ALLIED ENGINEERING AND SERVICES LTD., KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Muhammad Iqbal for Appellant.
- Faisal Siddiqui for Respondent.
Headnotes / Summary
Ss.2(33), (35) & (46)
Charges received for installation of the generators sold by the assessee were not to be included in the value of supply and rendering of such services was not included in taxable activity in accordance with the law as prevailing in the year 2000.
S.47
Only substantial question of law was to be entertained by High Court
Where no substantial question of law requiring interpretation had been shown, the appeal was dismissed in limine.
Judgment & Decree
MUHAMMAD MUJEEBULLAH SIDDIQUI, J.
In this appeal under section 47 of the Sales Tax Act, 1990 the appellant has proposed the following questions of law for our opinion: "(1) Whether or not in a transaction of supply, "the value of supply" in terms of section 2(46) of the Sales Tax Act, 1990, would be constructed as including the value of goods, as well as all allied and ancillary functions/services which are to be carried out by the supplier as integral part and parcel of supply leading to finalization of the transaction of supply? "(2) Whether or not the installation services provided by a supplier in respect of goods so supplied should be construed as integral part of supply in terms of section 2(33), ibid? (3) Whether or not the concept of value-added tax (VAT) as envisaged in the Sales Tax Act, 1990, would not be injured by the order of the learned Tribunal if the charges or incidental or allied intangible services /functions treated separately from materials, such as delivery, warranty and installation, are allowed to be excluded from the term `value of supply' as defined in section 2(46), ibid?" The short point involved is whether the charges received for installation of the generators sold by the respondent are to be included in the value of supply and the incidental question is, "whether the rendering of such services is included in taxable activity?". We have heard Mr. Raja Muhammad Iqbal, learned counsel for the appellant, and Mr. Faisal Siddiqui, learned counsel for the respondent. The Tribunal has held that receiving of installation charges is not to be included in the value of supply. Mr. Raja Muhammad Iqbal has taken us through the definitions contained in section 2(33), (35) and (46) of the Sales Tax Act, 1990. He is not able to show that the receiving of installation charges could be included in the value of supply by any stretch of imagination in the value of supply in accordance with the law as prevailing in the year, 2000. Only substantial questions of law are to be entertained by this Court. As no substantial question of law requiring interpretation. has been shown, therefore., the appeal is dismissed in limine. M.B.A./C-37/K Appeal dismissed.