| Case ID |
109d6eaf-2caa-4289-b2e2-22247e0fe10b |
| Body |
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| Case Number |
Sales Tax Reference No.115 of 1974 |
| Decision Date |
Mar 07, 1984 |
| Hearing Date |
|
| Decision |
The court ruled that 'fire bricks' are included under the exemption for 'bricks' as specified in item No. 34 of the Sales Tax Notification No. 7, dated 26-6-1951. The court established that 'brick' is a generic term and thus encompasses 'fire bricks', which are a specific type of brick used in construction and furnace linings. The decision emphasized that there was no legislative intent to exclude any specific type of brick from the exemption. The judgment was grounded on the ordinary meanings of the terms as defined by various dictionaries and previous court rulings. Ultimately, the court concluded that if 'bricks' are exempt from sales tax, then 'fire bricks', being a subset of bricks, must also be exempt. |
| Summary |
In the case of Sales Tax Reference No.115 of 1974, the Sindh High Court addressed the exemption of 'fire bricks' from sales tax under the Sales Tax Act of 1951. The primary legal question was whether 'fire bricks' fell under the definition of 'bricks' as outlined in the relevant sales tax notification. The court analyzed the definitions of 'brick' from various authoritative dictionaries, concluding that 'brick' is a generic term that includes all types of bricks, including 'fire bricks'. This decision is significant in the context of sales tax law, particularly regarding exemptions for construction materials. The ruling not only clarifies the legal interpretation of 'bricks' but also sets a precedent for similar cases involving materials used in construction and manufacturing. The judgment reinforces the principle that legislative exemptions must be understood in their ordinary meaning, thereby ensuring consistency and fairness in tax applications. This case highlights the importance of clear definitions in tax legislation and the role of judicial interpretation in resolving ambiguities. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
NAIMUDDIN,
K. A. GHANI
|
| Lawyers |
A.A. Dareshani for Applicant,
Naseem Ahmed Khan for Respondent
|
| Petitioners |
THE COMMISSIONER OF SALES TAX/Income Tax (CENTRAL ZONE), KARACHI
|
| Respondents |
Messrs PAKISTAN PROGRESSIVE CEMENT INDUSTRIES Ltd
|
| Citations |
1985 SLD 175,
1985 PTD 312,
(1985) 51 TAX 23
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Sales Tax Act
|
| Sections |
7
|