Sales Tax Act (VII of 1990)---

----S.13---Customs Act (IV of 1969), S.31-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Sales tax---Exemption---Date of opening of letter of credit---Petitioner seeking benefit of withdrawn notification qua customs duties and sales taxes---Judgment passed by Supreme Court in case titled Collector of Customs and others v. Ravi Spinning Limited and others reported as 1999 SCMR 412-- Applicability---Judgment so referred was to the effect that in view of the provisions of S.31A of the Customs Act, 1969, the opening date of letter of credit would not be relevant, since there was no corresponding provision in the Sales Tax Act, 1990. at the relevant time, the matter of exemption from the payment of sales tax would be considered with reference to the date of offing of letter of credit---Constitutional petition was disposed of accordingly.

Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412 distinguished.

Nemo for Petitioner.

A. Karim Malik and Izhar-ul-Haq Sheikh for Respondent.

Date of hearing: 28th February, 2002.

JUDGMENT

This order shall dispose of Writ Petition bearing No.13135 of 1996 and Writ Petition No.13187 of 1996, as common questions are involved.

2. No one has turned up for the petitioners. The learned counsel appearing for the respondents report that the questions involved in these two cases have since been decided by the Honourable Supreme Court of Pakistan in the case of Collector of Customs and others v, Ravi Spinning Ltd. and others (1999 SCMR 412). The said judgment has been examined by me The petitioners seek benefit of the withdrawn S.R.O. qua customs duties and sales taxes in the matter of consignment in question. The said judgment is to the effect that in view of the provisions of section 31-A of the Customs Act, 1969, the opening date of Letter of Credit would not be relevant. However, since there is no corresponding provision in the Sales Tax Act, 1990 at the time, the matter of exemption from the payment of Sales Tax will be considered with reference to the date of opening of Letter-of Credit.

3. This being so, both' the writ petitions are disposed of in the said terms, with no orders as to the costs.

Q.M.H./M.A.K./O-6/L

Order accordingly.