Appellant vs Respondent — 1962 PLD 440

Citation: 1962 PLD 440

Court: Supreme Court of Pakistan

Year: 1970

Decision Date: 1970-12-31

Headnotes

Case cited as PLD 1962 SC 440

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s):Waheeduddin Ahmad, Hamoodur Rahman, Sajjad Ahmad Jan, JUDGMENT Reported As: 1971 PTD 1 Result: Appeal dismissed Judgment JUDGMENT WAHIDUDDIN AHMAD, J.-This appeal by special leave is directed against the judgment of a Special Bench of the High Court of East Pakistan, Dacca, in Writ Petition No. 234 of 1965, dated the 22nd April 1966, discharging the Rule. It has arisen in the following circumstances :- The appellant, a public limited company, is carrying on business of manufacturing of glass-sheet and selling it in the market in special shape and size according to the requirements of buildings. It is alleged that it is the only concern in East Pakistan, which is producing such glass-sheets for the exclusive use as "concrete building component", since March 1961. The Central Government in exercise of its powers under section 7 of the Sales Tax Act by notification No. 7, dated the 27th June 1951, as amended by notification No. 5, dated the 18th December 1953, exempted from the payment of sales tax "concrete building components" (including beams, column roofing, cement blocks, doors, windows but excluding pipes). The notification is as under :- "In exercise of the powers conferred by subsection (1) of section 7 of the Sales Tax Act, 1951 (III of 1951), the Central Government is pleased to exempt the goods of glass or goods specified herein- under from the tax payable under the said Act. (40) Concrete building components…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.