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OLYMPIA INDUSTRIES (PVT.) LTD., LAHORE versus ASSISTANT COLLECTOR, CENTRAL EXCISE &SALES TAX; SHEIKHUPURA DIVISION, LAHO

Section 2 (31; A) and 19 of the Constitution of Pakistan 1973 ??? Constitution of Pakistan (1973); Article 199 ??? Constitutional application ??? Registration under the Sales Tax Act; 1990? Warehouse maintenance outside the factory premises? Is the applicant a human product? Filed Under Artificial Carpet Sales Tax Act, 1990 ?? Applicant maintains a warehouse near his factory for proper carpet distribution? ??? Notice was issued to applicant for registration as a wholesaler by the authorities ??? Validation ??? Wholesale business involves both the buying and selling of goods. Therefore, the sale of goods by their manufacturer cannot be wholesale, although such sales may be made in large quantities ?? The Legislature is understood to have used the sales tax Act 1990 section 2 (31? A) and, in particular, the wholesale word twice. The second time this word was used? ??? If it was the legislature's intention to bring a legislator to the definition of wholesaler in the term, he would use other words, such as wholesale, rather than wholesale, for the second time. In section 2 (31? A) of the Sales Tax Act 1990? ??? Where such words were not adopted by the Legislature, it was only appropriate that the meaning of this word relied on to translate the provisions of section 2 (31)? A) Sales Tax Act; 1990 ??? Order was passed by the administration for registration because the wholesaler was without legal authority and had no legal effect ??? In the circumstances constitutional application was allowed advocate from Jehangira lawyer