Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Citation: 1971 PLD 652
Court: Sindh High Court
Year: 1970
Decision Date: 1970-12-31
Parties: MESSRS ATA MAQBOOL INDUSTRIES LTD. vs DEPUTY SUPERINTENDENT, CENTRAL JUDGMENT
Case cited as PLD 1971 Karachi 652
Court Name: Sindh High Court Judge(s): Abdul Qadir Sheikh, Muhammad Hayat Junejo Title:MESSRS ATA MAQBOOL INDUSTRIES LTD. vs DEPUTY SUPERINTENDENT, CENTRAL JUDGMENT Reported As: PLD 1971 Karachi 652 Result: Petition allowed Judgment JUDGMENT ABDUL KADIR SHAIKH, J.--These petitions were heard together as common questions of law arising out of almost similar facts are involved. The case of the petitioners is that they carry on business of re-rolling of mild steel and pay excise duty thereon at Rs, 25 per ton under item No, 25 of the First Schedule to the Central Excises and Salt Act, 1944. By Finance Act, 1967, the Excise duty was imposed on the primary product "Steel Ingots" at the rate of Rs, 50 per ton, with the other commitments like sales tax, defence, surcharge, etc., "Steel Ingots", according to the definition given in the Act, "means the primary product obtained by smelting iron ore, pig iron, iron-scrap or any other ferrous raw material whether cast in the mould in any shape or form, or whether used in molten or semifinished state for the manufacture of rolled or forged steel products." The contention of the petitioners is that they do not produce "steel ingots" by the above process, and in fact they do not even have arrangements for the smelting of iron-scrap; the levy and the demand of Excise duty from them is, therefore, without lawful authority. The sole question that is to be determined in these cases, therefore, is whether the petitioners are manufacturing…
Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.