1980 PLP 188 (PTD)
THE COMMISSIONER OF SALES TAX, LAHORE Versus MESSRS SULEMAN & Co.
| Citation | 1980 PLP 188 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | N/A |
| Parties | THE COMMISSIONER OF SALES TAX, LAHORE Versus MESSRS SULEMAN & Co. |
| Primary Law | Sales Tax Act (III of 1951) |
Q1: What are the key laws and sections cited in 1980 PLP 188 (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 1980 PLP 188 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1980 PLP 188 (PTD) (THE COMMISSIONER OF SALES TAX, LAHORE Versus MESSRS SULEMAN & Co.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Abdul Hague Sheikh, Advocate Supreme Court and Iftikharuddin Ahmad, Advocate‑on‑Record for Petitioner (in all Petitions).
- Nemo for Respondent (in all Petitions).
- Date of hearing: 20th February, 1980.
Headnotes / Summary
Ss. 7 & 17 read with Notification No. 3, dated 16‑3‑1952, Item No. 15 and Notification No. 9, dated 27‑6‑1951, Item No. 15 --Exemption of products of hammer work and foundry‑Question as to what process is used for manufacture of a particular article‑Held, a question of fact and not of law which could be agitated before High Court in reference proceedings.
Judgment & Decree
NASIM HASAN SHAH, J. ‑This order will govern Civil Petitions for Special Leave to Appeal Nos. 710 and 711 of 1976, 200 of 1977 and 155 and 156 of 1978 as the question involved in all of them is similar, namely, in Civil Petitions for Special Leave to Appeal Nos. 710 and 711 of 1976 whether springs for motor cars are products of hammer work and, therefore, exempt from sales tax ride Item No. IS of Notification No. 3 dated 16‑3‑52; and in Civil Petitions for Special Leave to Appeal Nos. 200 of 1977, 155 and 156 of 1978 whether kerosine oil stoves are products of foundry and hammer work and, therefore, exempt from sales tax under Item No. 15 of Notification No. 9 dated 27‑6‑
51. The High Court held in all these cases that the question raised was one, no fact and that the Tribunal had found as a matter of fact that the articles in question were products of hammer work and no issue of law was involved Clearly the question as to what process it used for manufacture of a particular article is a question of fact and not a question of law, which could have been agitated before the High Court in reference proceedings. The orders passed by the High Court in refusing to interfere with the orders of Income‑tax Tribunal being perfectly correct, these petitions (C. P. S. L. As. Nos. 710 and 711/76, 200/77 and 155 and 156/78 directed against the said orders must, therefore, fail and are accordingly dismissed. Petitions dismissed.