COMMISSIONER OF SALES TAX, RAWALPINDI ZONE, RAWALPINDI vs MESSRS — 1972 PLD 773

Citation: 1972 PLD 773

Court: Lahore High Court

Year: 1971

Decision Date: 1971-12-31

Parties: COMMISSIONER OF SALES TAX, RAWALPINDI ZONE, RAWALPINDI vs MESSRS JUDGMENT

Headnotes

Case cited as PLD 1972 Lahore 773

Judgment Text

Court Name: Lahore High Court Judge(s): Maulvi Mushtaq Hussain, C.A. Rahman Title:COMMISSIONER OF SALES TAX, RAWALPINDI ZONE, RAWALPINDI vs MESSRS JUDGMENT Reported As: PLD 1972 Lahore 773 Result: N/A Judgment JUDGMENT MUSHTAQ HUSSAIN, J.-By virtue o Sales-Tax Notification No. 7 dated 27th June 1951, as amended by Notification No. 5 of 18th December 1953, certain commodities were exempted from the payment of sales tax. The Notification contains a list in which the following Items appear at No. 40------ "Concrete Building Components (including beams, columns roofing, cement, block, doors, windows, excluding pipes)." 2. A large number of building contractors including the present respondent claimed exemption in respect of wooden doors and windows made by them and used as components for the construction of concrete buildings. The matter went up ultimately to the Income-tax Appellate Tribunal which has help d that the words "doors and windows" in this item have been byway of enlargement of used the scope of the item and that the exemption applies to all types of doors and windows irrespective of the material of which they are made if they are used as components of building. 3. The Department has felt aggrieved and the Commissioner of Sales Tax has referred the following question to us for opinion:- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in vacating the orders of the Appellate Assistant Commissioner of Sales Tax by holding that…

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