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Civil Petition for Special Leave to Appeal No.' 57‑P of 1971, decided on 12th December 197.2. .

(On appeal from the order of the Peshawar High Court, Peshawar, dated the 29th July 1971, in Writ Petition No. 103 of 1971).

Sales Tax Act (III of 1951),

S. 7 read with Central Government Notification No. 5 (item 40) dated 18th December 1953‑Taxation Exemption‑Marble slabs, chips and powder‑Not concrete components of buildings‑Word concrete' in item 40‑Governs wore components' and not word building' and means cement concrete components of buildings‑Marble slabs etc., held, taxable.

Usmania Glass Sheet Factory Limited, Chittagong v. Sales Tax Officer, Chittagong P L D 1971 S C 205 rel.

M. Zahurul Haq, Advocate Supreme Court Instructed by Amirzada Khan, Advocate‑ on‑Record for Petitioner.

Nemo for Respondents.

Date of hearings 12th December 1972.

The petitioner‑company claimed exemption from payment of Sales Tax and Rehabilitation Tax amounting to Rs. 74,193 demanded from it on account of sale of marble slabs, marble chips and marble powder, which they had manufactured and sold, during the assessment year 1964‑65.

The exemption was claimed by the petitioner on the basis of item No. 40 entered in the list of exempted items from tax vide Notification No. 5 issued by the Central Government on the 18th of December 1953 under section 7 of the Sales Tax Act of 1951. This item is as follows:‑

"(40) Concrete building components (including beams, columns, roofing, cement blocks, doors, windows but excluding pipes).

The taxation authorities as well as the Income‑tax Appellate Tribunal have found, following the decision of this Court in the case of Usmanla Glass Sheet Factory Limited, Chittagong v. Sales Tax Officer, Chittagong (PLD 1971SC205), that the petitioner's claim from exemp tion is not admissible under the law. In the cited judgment, it was held that the word 'concrete' in item 40 governs the word components' and not the word 'building', and means cement concrete components of building.

Marble slabs, marble chips and marble powder are obviously not concrete components of buildings, as cement is not one of the constituents of which they are made.

The matter being concluded by a Full Court judgment of this Court, supporting the view adopted by the Taxation authorities, this petition must fail, and is accordingly dismissed.

Petition dismissed.

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