1990 PLP 569 (PTD)
A & B BEVERAGES LTD. (PRIVATE) through Managing Director Versus GOVERNMENT OF PAKISTAN and 3 others
| Citation | 1990 PLP 569 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Ajmal Mian, C.J. and Qaisar Ahmed Hamidi, J |
| Parties | A & B BEVERAGES LTD. (PRIVATE) through Managing Director Versus GOVERNMENT OF PAKISTAN and 3 others |
| Primary Law | Sales Tax Act (III of 1951)‑‑‑ |
Q1: What are the key laws and sections cited in 1990 PLP 569 (PTD)?
This judgment primarily cites: Sales Tax Act (III of 1951)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1990 PLP 569 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Ajmal Mian, C.J. and Qaisar Ahmed Hamidi, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1990 PLP 569 (PTD) (A & B BEVERAGES LTD. (PRIVATE) through Managing Director Versus GOVERNMENT OF PAKISTAN and 3 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Qureshi for Petitioner.
- Naser Ahmed for Respondents.
- Date of hearing: 18th June, 1989.
Headnotes / Summary
‑‑‑‑Ss.3(4) & (6)(d)‑‑‑Sales tax, levy of‑‑‑Manufacturer using any such material/ingredient for his products which is independently marketable, held. would be liable to pay sales tax on that material/ingredient. Messrs Electric Lamp Manufacturers of Pak. Ltd. v. The Government of Pakistan 1989 P T D 42 and Commissioner of Sales Tax v. Messrs Pakistan Cables Ltd. P L D 1988 Kar. 233 ref.
Judgment & Decree
AJMAL MIAN, C.J.‑‑‑The petitioner has impugned the levy of sales tax on Carbon‑di‑oxide (CO) which is one of the ingredients used in manufacturing SEVEN UP soft drink and becomes part of the end‑product. The question whether an ingredient of a product, which is independently marketable can be subject to levy of sales tax though not factually sold by the manufacturer has been subject‑matter of more than one case before more than one Division Bench of his Court. Reference may be made to the following cases:‑‑ (1) Messrs Electric Lamp Manufacturers of Pak. Ltd. v. The Government of Pakistan, 1989 P T D (Karachi) 42. (2) Commissioner of Sales Tax v. Messrs Pakistan Cables Ltd. P L D 1988 Karachi 233. in which it has been held that if the manufacturer uses any material/ingredient, which is independently marketable by virtue of clause (d) of subsection (6) of section 3 read with section 3, subsection (iv) of the Sales Tax Act, 1951, the manufacturer would be liable to pay sales tax. We are bound by the above judgments. We would, therefore, dismiss the above petition with no order as to costs. H.B.T./A‑774/K Petition dismissed.