Sales Tax Act 1951

  1. S. 3(4) — in case of goods produced and manufactured in Azad Kashmir and duty is payable by manufacturer or producer the Sales Tax be levied and collected. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (K)
  2. S. 5(1) — Every Tax Recovery Officer and Income Tax Officer shall exercise the power of Recovery Officer and Sales Tax Officer under the said Act- Sub section (2) provides that the central Board of Revenue may appoint any person by name by virtue of office to exercise the power of Sales Tax Officer. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (O)
  3. S. 5 (1)  — Income Tax Officers under the Income Tax Ordinance, 1979 have been empowered to exercise the powers of Sales Tax Officer without any formal order or notification — Deputy Collector Excise and Taxation was also the Income Tax Officer – He would be deemed be has power to act as Sales Tax Officer. Rasab & Brothers  v. Deputy Collector Excise and Taxation 1993 SCR 346 (E)
  4. Sales Tax is to be collected ‘as it were a duty of Excise’ under Salt Act. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (H)

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