LATIF BAWANY JUTE MILLS LTD. AND 4 OTHERS-s vs THE SALES TAX OFFICER — 1971 PTD 26

Citation: 1971 PTD 26

Court: Dacca

Year: 1970

Decision Date: 1970-12-31

Parties: LATIF BAWANY JUTE MILLS LTD. AND 4 OTHERS-s vs THE SALES TAX OFFICER JUDGMENT

Headnotes

Case cited as 1971 PTD 26

Judgment Text

Court Name: Dacca Judge(s): Habibur Rahman, Salahuddin Ahmed Title:LATIF BAWANY JUTE MILLS LTD. AND 4 OTHERS-s vs THE SALES TAX OFFICER JUDGMENT Reported As: 1971 PTD 26 Result: Rules made absolute Judgment JUDGMENT SALAHUDDIN AHMED, J.-All these five petitions have been heard together as common questions of fact and law are involved in them and they are now being disposed of under one judgment. These Rules nisi are directed against the legality of notices issued by respondent No. 1 the Sales Tax Officer Companies Circle I, Dacca under section 28 of the Sales Tax Act, 1951 dated 25-4-67 and 8- 5-68. Each one of the petitioners is a public limited company and carries on the business, inter alia, of the manufacture of jute products at its mill situated at different places in East Pakistan. The different petitioners started production at different times. The exact date when each of them had first started their production will be mentioned hereafter. It is the common case of all the petitioners that they had submitted returns for assess--ment of different assessment years in time upon which assessm ent orders were passed and entire sales tax assessed on them were paid. As a result of certain Government notifications under section 7 of the Sales Tax Act (Annexures `P' and `P-I' to the petition) they were given the benefit of exemptions in respect of certain jute manufactures, namely, gunny bags upon the fulfilment of the conditions mentioned in the said notifications. This is…

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