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Petitioner: COLLECTOR OF CUSTOMS, CUSTOMS HOUSE VS Respondent: Messrs HIRA FAROOQ (PVT.) LTD., LAHORE
Court Name: Supreme Court of Pakistan Judge(s): Saleem Akhter, Mukhtar Ahmed Junejo, Khalil-Ur-Rehman Khan Title:COLLECTOR OF CUSTOMS, CUSTOMS HOUSE vs Messrs HIRA FAROOQ (PVT.)
LTD., LAHORE Case No.: Civil Petition No.2328-L of 1996 Date of Judgment:1997-02-24 Reported As: 1997 PTD 2353 Result: Leave granted Judgment ORDER SALEEM AKHTAR, J.---The petitioners seek leave to appeal against the judgment passed by the learned Judge in Chamber allowing the writ petition filed by the respondent holding that demand for payment of sales tax from the respondent in respect of consignments where letters of credit have been opened before the withdrawal of the notification of exemption is without lawful authority. 2. The respondent had opened 14 letters for credit on various dates ranging between 16-2-1995 to 20-2-1996 for import of copper tubes, aluminium plane indoor/outdoor units and components. It claimed benefit of exemption from sales tax under the S.R.O. No. 504(1)94, dated 9-6-1994. This exemption was withdrawn on 4-4-1996. On arrival of goods the respondent claimed exemption from sales tax, but in view of section 6 of the Sales Tax Act, the petitioners insisted that the respondent was liable to pay the sales tax as section 31-A of the Customs Act was applicable to it. 3. Leave was granted to consider similar question in Messrs M.Y. Electronics Industries (Pvt.) Ltd. through Manager v. Government of Pakistan (Ministry of Finance), Islamabad and 5 others (1994 SCM R 2123). Accordingly leave is also granted in this case. The appeal should be heard alongwith the appeals arising out of the aforestated reported petitions.