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020118
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
C.No.1(82)STT/96.
Islamabad, the 18th January, 2002
1. The Collector,
Collectorate of Sales Tax & Central Excise,
Rawalpindi/Peshawar/Gujranwala/Karachi (East/West)/Lahore.
2. The Collector,
Collectorate of Customs, Sales Tax & Central Excise,
Multan/Hyderabad/Quetta.
3. The Collector,
Collectorate of Sales Tax,
Faisalabad.
SUBJECT:
CIVIL APEAL NO. 11-S OF 2001
I am directed to enclose a copy of judgement dated 7th
January, 2002 of the Honourable High Court in Civil Appeal No. 11-S of 2001 and to say
that the High Court has set aside the judgement dated 22nd December, 2000
passed by the Customs, Excise & Sales Tax Appellate Tribunal, Lahore Bench, Lahore.
2. The High Court has held that "Gypsum" constitutes a taxable goods and that
supply of "Gypsum" in Pakistan is a taxable supply. It is a complete
misconception to urge that sales tax on "Gypsum" is a levy on any king of mining
activity.
3. In the light of this judgement Collectors are advised to:
(i) recover sales tax not paid by taxpayers on supply of "Gypsum" on the basis
of Appellate Tribunal’s order;
(ii) quote the aforesaid judgement in all appeals filed against similar judgements of
Appellate Tribunal, Lahore in case of other minerals, including coal;
(iii) stress upon taxpayers that sales tax is chargeable on all taxable supplies including
those of minerals, as sales tax is levied on supplies of taxable goods and not on
mining/excavation activities.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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