NORTHERN BOTTLING COMPANY (PVT.) LTD. vs The APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR S

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NORTHERN BOTTLING COMPANY (PVT.) LTD. VS The APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR S.34-a & First Schedule, Table-I, Serial No. 5---Khyber Pakhtunkhwa General Clauses act (VI of 1956), S.24---Notification CEGO No. 4 of 2002 dated 15-06-2002---Reference---Taxable supply---Vires of CEGO notification---Raw material of soft drinks---Taxpayer company was aggrieved of demand raised by authorities declaring sale of soft drink through machine as taxable---Validity---Subject matter was specified 'excisable goods' and 'excisable services' as provided in First Schedule to Federal Excise act, 2005---Taxing event was when 'excisable goods' were produced or manufactured or when 'excisable services' were provided or rendered; the person liable to pay tax was who produced or manufactured 'excisable goods' or the one who provided or rendered 'excisable services'---Extent of liability that was the rate of excise duty was specified in First Schedule to Federal Excise act, 2005---It was only when the first two essential conditions were fulfilled that the excise duty at the rate specified under Federal Excise act, 2005 would be chargeable to the person who manufactured 'excisable goods' or the person who provided 'excisable services'---Two different rates of duties were provided under law relating to payment of excise duty on sale of concentrate vis-a-vis aerated water containing added sugar or other sweetening matters of flavoreds in First Schedule to Federal Excise act, 2005---Keeping in view the two different rates, Federal Board of Revenue in its own wisdom had allowed bottling factories to pay excise duties as per the rates applicable to concentrate or avail the second option---There was no inconsistency in the scheme procedure and mechanism of levying duties on concentrated vis-a-vis aerated water---Provisions of notification CEGO No. 4 of 2002 dated 15-06-2002 were alive under the mandate of S. 24 of Khyber Pakhtunkhwa General Clauses act, 1956 and were enforceable on repeal of Central Excise act, 1944, through re-enacted Federal Excise act, 2005 and would continue so unless it was rescinded or recalled by appropriate and competent forum under the scheme of re-enacted Federal Excise act, 2005---Reference was answered in affirmative, in circumstances.

NORTHERN BOTTLING COMPANY (PVT.) LTD. vs The APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR S — 2025 PTD 433 PESHAWAR-HIGH-COURT

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