2003 PLP (Trib (PTD)
N/A
| Citation | 2003 PLP (Trib (PTD) |
| Forum / Court | Customs, Central Excise and Sales Tax Appellate Tribunal |
| Bench Members | Mian Abdul Qayyum, Member (Judicial) and Zafar‑ul‑Majeed, Member (Technical) |
| Parties | N/A |
| Primary Law | Sales Tax Act (VII of 1990)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 PLP (Trib (PTD)?
This judgment primarily cites: Sales Tax Act (VII of 1990)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP (Trib (PTD)?
The case was heard and decided by the Customs, Central Excise and Sales Tax Appellate Tribunal bench comprising: Mian Abdul Qayyum, Member (Judicial) and Zafar‑ul‑Majeed, Member (Technical).
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Hafeez for Appellant.
- Imran Tariq, D.R. for Respondent.
- Date of hearing: 25th February, 2002.
Headnotes / Summary
‑‑‑‑Ss. 3, 33 & 34‑‑‑Scope of tax‑‑‑Sale of fixed assets‑‑‑Sugar manufacturing business‑‑‑Disposal of motor vehicle, steel Burada, mud sale and sale of old vehicle tyres‑‑‑Taxation‑‑‑Validity‑‑‑Sale of motor vehicle, steel Burada, mud sale and sale of old vehicle tyres admittedly was riot the ordinary business of assessee/taxpayer‑‑‑Disposal of such assets could neither be a taxable activity nor taxable supply for the purposes of Sales Tax Act, 1990‑‑‑Amount received against shortage of sugarcane and refund of amount recovered against shortage of sugar‑cane in 1997‑98 was also not liable for payment of any sales tax‑‑‑Order was not sustainable and the same was set aside by the Appellate Tribunal. 2002 PTD 976 rel.
Judgment & Decree
900 135 Mud Sale to Manzoor Ahmad 03 Truck 200 600 90 Mud Sale to Jamil Ahmad 12 Trolly 222 2,660 399 Mud Sale to Jahangir 06 Truck 500 3,000 450 Sub Total: 12,860 929 Sales of Old Vehicle Tyres SGF‑7 Pajero old tyres sold To Mazhar Ali 04 Nos. 500 2,000 300 Sub Total; 2,000 300 Amount received from Ghulam Hussain (Layyah Depot) against Shortage of Sugar Cane. 8,620 1,293 Refund of amount recovered Against shortage of Sugarcane in 1997‑98. (2,000) Amount written off. 46 7 Sub Total: 6,666 1,300 Grand Total: 1,64,097 24,915."
3. Learned counsel for the appellant has relied on judgment dated 13‑9‑2001 passed by Hon'ble Sindh High Court, Karachi reported in 2002 PTD 976 to contend that no sales tax was leviable on the goods sold by the appellant, the details of which have been given in annexure‑E as the same was not in furtherance of the regular business activity of the appellant which was engaged in manufacturing sugar.
4. The learned D.R. when confronted with this esteemed Authority of the Hon'ble Sindh High Court, Karachi had nothing to say in defence of the impugned order.
5. Admittedly the appellant is primarily engaged in the business of manufacturing sugar. Admittedly the disposal of motor vehicle, steel Burada, mud sale and sale of old vehicle tryers is not the ordinary business of the appellant. The disposal of these assets can, therefore neither be a taxable activity nor taxable supply for purposes of Sales Tax Act, 1990. The judgment by the Hon'ble Sindh High Court, Karachi covers the point. Following the said judgment, it is held that the sale of these items was not amendable to sales tax. Regarding the amount of Rs.8,620 received from Ghulam Hussain of Layyah Depot against shortage of sugarcane and refund of amount of Rs.2,000 recovered against shortage of sugarcane in 1997‑98 the same too is not liable for payment of any sales tax. Keeping in view the above discussion, the impugned order is not sustainable and the same is set aside. The appeal is accepted. C.M.A./717/Tax (Trib.) Appeal accepted.