ORDER: SYED ALI RIZVI, COLLECTOR OF APPEAL-1. This appeal is filed by M/s. Bata Pakistan Ltd., Lahore, against the orders of the Deputy Collector I, Central Excise & Land Customs, Karachi, issued vide his C. No, 11/48-Sales Tax/83 dated 29th May, 1983.
2. Mr. Zaheer Ahmad Khan, Advocate, appeared on behalf of the appellants and he reiterated the arguments put forth in the written appeal. According to him the shoes which are purchased by his clients from petty dealers for less than Rs, 125/- each pair and subsequently sold for more than Rs, 125/- per pair, should not be subjected to Sales Tax at the subsequent sales stage because M/s. Bata Pakistan Ltd., are not manufacturers of those shoes and as such they are not liable to sales tax.
3. The argument is not tenable because, as defined under section 2(11) (ii) of the Sales Tax Act, 1951, M/s. Bata Pakistan Ltd., are considered as manufacturer's of the goods which are sold with their "patent". Moreover, under SRO 666(I)/81, dated 26th June, 1981, exemption has been granted to only those footwear the retail price of which does not exceed Rs, 125/-, whereas the appellants have admitted their retail sale at more than Rs, 125/-.
4. I agree with orders and the appeal fails. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.