2002 PTD 955

Case Laws / Head Notes / Paras

Petitioners were engaged in manufacturing Brake Linings Sets and Brake Lining Rolls---Such goods prior to 3-7-1994 were subject to payment of sales tax, but were exempted from tax after amendment of S.R.O 555(I)/94 vide S.R.O. 672(1)/94---Petitioners then continued to file monthly return of goods manufactured and authority allowed such exemption---Authority subsequently demanded sales tax on the ground that such goods were neither 'components' nor 'auto-parts' qualifying exemption under Serial Nos. 93 and 94 of S.R.O. 555(I)/94---Validity: Dispute under consideration had arisen because of slackness on of legislative draftsman---Federal Government vide S.R.O. granted exemption to supplies falling under heading numbers of the First Sched. to Customs Act, 1969 and specified in the table given...