Messrs JOHNSON AND JOHNSON PAKISTAN LTD. vs GOVERNMENT OF PAKISTAN and others
This petition for leave to appeal was filed against the judgment of the High Court of Sindh, Karachi, which dismissed the petitioner's constitutional petition regarding the classification and taxation of 'sutures material'. The core legal question before the Supreme Court was whether 'sutures material' falls within the statutory definition of drugs under the relevant legislation and how sales tax should be applied under the Pakistan Customs Tariff Schedule in light of previous binding precedents. The Supreme Court granted leave to appeal to examine these substantive questions, directing the office to fix the appeal for hearing.
- Does 'sutures material' fall within the definition of drugs under section 3(g)(ii) of the Drugs Act 1976?
- Whether sales tax shall be charged under heading 30.03 or 30.05 of the Pakistan Customs Tariff Schedule for sutures material?
- Section 3(g)(ii), Drugs Act 1976
ORDER
' IFTIKHAR MUHAMMAD CHAUDHRY, C.J.--- This petition for leave to appeal has been filed against the judgment, dated 24th August, 2004, passed by High Court of Sindh, Karachi, whereby C.P.D. No,157 of 1993 filed by petitioner has been dismissed.
2. We have heard learned counsel for parties and have also gone through the impugned judgment carefully. Leave to appeal is granted, inter alia, to examine as to whether "sutures material" falls within the definition of drugs under section 3(g)(ii) of the Drugs Act, 1976 and the judgment of this Court in the case of Glaxo Laboratories of Pakistan Ltd. v. Federation of Pakistan PLD 1992 SC 455; and if it is so, whether the Sales Tax shall be charged under heading 30.03 or 30.05 of the Pakistan Customs Tariff Schedule.
' As short point is involved in this matter, therefore, office is directed to fix the appeal arising out of instant petition in the month of January, 2006.