| Case ID |
d7fac971-3deb-4370-a163-c2ff9c2343df |
| Body |
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| Case Number |
D-166 of 1985 |
| Decision Date |
Dec 18, 1985 |
| Hearing Date |
Dec 11, 1985 |
| Decision |
The Sindh High Court dismissed the petition, determining that the petitioner, English Boot House Ltd., is liable to pay sales tax as they are classified as manufacturers under Section 2(11) of the Sales Tax Act, 1951. The court found that the petitioner engages in activities that qualify them as both a retailer and manufacturer, as they have shoes manufactured on their behalf. The court emphasized the need for the petitioner to exhaust available legal remedies before approaching the High Court, stating that the case was premature due to ongoing inquiries. The court also noted that disputed facts could not be resolved in extraordinary jurisdiction, reinforcing the importance of proper legal processes. |
| Summary |
The case centers around English Boot House Ltd., a retailer of footwear, facing allegations from the Collector of Central Excise and Land Customs regarding their status as a manufacturer under the Sales Tax Act, 1951. The petitioner argued that they were not a manufacturer, while the respondents contended that the petitioner was involved in manufacturing activities by having shoes produced under their brand name. The Sindh High Court ruled that the petitioner is indeed liable for sales tax, citing the definition of 'manufacturer' under the relevant laws. This decision underscores the complexities involved in distinguishing between retail and manufacturing activities in tax law, especially in the context of the Sales Tax Act. The court's ruling highlights the necessity for businesses to maintain compliance with tax obligations, particularly when engaging in activities that blur the lines between retailing and manufacturing. The case serves as a critical reference for similar disputes in the realm of sales tax and manufacturing definitions. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
ABDUL QADEER CHAUDHRY,
MUNAWAR ALI KHAN
|
| Lawyers |
Mr. Liaquat Merchant,
Mr. Younus Wasti
|
| Petitioners |
ENGLISH BOOT HOUSE Ltd.
|
| Respondents |
another,
COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
|
| Citations |
1984 SLD 296,
1984 PTD 247
|
| Other Citations |
Khursheed Marble Industries v. Central Board of Revenue and another 1985 C L C 2437,
Collector of Customs v. S.M. Yousuf and others 1973 S C M R 411,
Salooka Steels Ltd. v. Director-General Coast Guards of Pakistan P L D 1981 Quetta 1
|
| Laws Involved |
Sales Tax Act (III of 1951),
Provisional Constitution Order (1 of 1981)
|
| Sections |
2(11),
Art. 9
|