Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Citation: 1971 PTD 200
Court: Supreme Court of Pakistan
Year: 1970
Decision Date: 1970-12-31
Case cited as 1971 PTD 200
Court Name: Supreme Court of Pakistan Judge(s):Alvin R. Cornelius, Hamoodur Rahman, Fazal-e-Akbar, Dr. Sheikh Abdul JUDGMENT Reported As: 1971 PTD 200 Result: Appeal accepted Judgment JUDGMENT FAZLE-AKBAR, J.-This is a certificated appeal from an order of the High Court of West Pakistan, Karachi Bench passed in a reference under section 17 (1) of the Sales Tax Act, 1951. The question referred was in the following terms: "Whether the Tribunal, in respect of the three relevant assessment years, rightly construed the amendment effected by section 15 (2) of the Finance Act, 1957 by holding that prior to 16th March 1956 the Provincial Excise Duty could not be included in the sale price of manufacture and sale of liquors for the purposes of commuting the sales tax." The relevant facts may be shortly stated: The appellants Messrs Hirjina & Company, (Pakistan) Limited, hereinafter referred to as `the assessee', are manufac--turers and producers of foreign liquors which is subject to taxation on the `sale price' under section 3 of the Sales Tax Act, 1951. As the assessee entertained some doubts as to whether Provincial Excise Duty payable in respect of the goods manufac--tured by them, was to be included in the `sale price' for the purposes of sales tax, they wrote to the Central Board of Revenue to clarify the position. The Board however, asked them to refer the matter to the Assessing Authority. To their query the Commissioner of Income-tax and Sales Tax, Karachi wrote to them…
Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.