Messrs FATIMA SUGAR MILLS LIMITED through Managing Director VS FEDERATION OF PAKISTAN
2006 P T D 440
[Lahore High Court]
Before Maulvi Anwarul Haq and Sh. Hakim Ali, JJ
Messrs FATIMA SUGAR MILLS LIMITED through Managing Director
Versus
FEDERATION OF PAKISTAN through Ministry of Finance, Revenue & Economic Affairs, Islamabad and 3 others
I.C.A. No.275 in W. P. No.8329 of 1999, heard on /01/.
th
November, 2005. Sales Tax Act (VII of 1990)---
--Ss.3 & 5---Law Reforms Ordinance (XII of 1972), S. 3---Imposition of Sales Tax---Assessee had challenged imposition of Sales Tax at the rate of 1% and then further imposition at the rate of 3% as further tax upon sale of goods to unregistered persons---Held, imposition of Sales Tax at the rate of 3% vide amendment effected through Finance Act, 1999, did not suffer from any legal infirmity.
Tandlianwala Sugar Mills Ltd. and others v. Federation of Pakistan through Secretary, Ministry of Finance, Revenue and Economic Affairs, Islamabad and others 2001 SCMR 1398 ref.
Malik Muhammad Rafiq Rajwana for Appellant.
Ch. Sagheer Ahmad, Standing Counsel for Respondent.
Date of hearing: 14th November, 2005.
JUDGMENT
MAULVI ANWARUL HAQ, J.---This I.C.A. proceeds against judgment dated 1-12-1999 in W.P. No.8329 of 1999, whereby the said writ petition filed by the appellant was dismissed with reference to judgment dated 17-11-1999 in W.P. No.25915 of 1998, the petitioners had challenged the imposition of sales tax at the rate of 1% and then further imposition of sales tax at the rate of 3% as further tax upon sale of goods, inter alia, by the petitioner to unregistered persons. This case was heard at some length on some earlier occasion. Today learned counsel for the petitioner as well as learned Standing Counsel draw our attention to the case Tandlianwala Sugar Mills Ltd. and others v. Federation of Pakistan through Secretary, Ministry of Finance, Revenue and Economic Affairs, Islamabad and others 2001 SCMR 1398. We have examined the same. We find that whereas levy at the rate of 1% imposed vide Finance Act, 1998 had been set aside by the Hon'ble Supreme Court of Pakistan, it has been observed regarding imposition of the same levied at the rate of 3% vide amendment effected through Finance Act IV, A 1999, it does not suffer from any legal infirmity.
2. The I.C.A. accordingly is disposed of in terms of the said observation of the Hon'ble Supreme Court of Pakistan in the said judgment.
H.B.T./F-140/L??????????????????????????????????????????????????????????????????????????????????? Order accordingly.