Law: Sales Tax Act, 1990

Section: 2(48),3,4,13,34

Law: Constitution of Pakistan, 1973

Section: 1(2)

Law: Azad Jammu and Kashmir Interim Constitution Act, 1974

Section: 21,131

Law: Customs Act, 1969

Section: 12,13,131

(a) Sales Tax Act (VII of 1990) ---- Ss. 2(48), 3, 4, 13 & 34 --- Customs Act (IV of 1969), Ss. 12, 13 & 131----- Constitution of Pakistan, Art. 1(2)-----Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974), Ss. 21 & 31-----Sales tax reference-----Exemption from sales tax-----Zero rating-----'Zero rated supply' ----- Definition and scope ---- 'Import'/'export'/'exported goods ---- Scope --- Federation of Pakistan and Azad Jammu and Kashmir-----Status and relationship-----Electric Supply Company contended that Azad Jammu and Kashmir being not a part of Pakistan, the supply of electricity fell within the expression 'goods exported' for the purpose of S. 4 of Sales Tax Act, 1990, and as such the same were to be charged at the rate of zero percent and that the Electric Supply Company had been exempted from payment of sales tax on the supply to Azad Jammu and Kashmir under the agreement with Government of Pakistan for such supply-----Questions before the High Court were as to whether the supply of electricity to Azad Jammu and Kashmir fell within the scope of 'export' and was thus to be treated as 'goods exported', and that whether the agreement in question could be treated as an instrument or made basis for the purposes of non-payment of Sales Tax under Sales Tax Act, 1990---Held, supply of electricity had not been declared as exempt in the manner prescribed under S. 13 of Sales Tax Act, 1990--- Supply of electricity by the Electric Supply Company to the territories of Azad Jammu and Kashmir were taxable supplies, attracting the charge and levy of sales tax under S. 3 of Sales Tax Act, 1990, and the same had not been exempted in the manner prescribed under the Act--- Neither the sales tax on supplies of electricity made by the Company to Azad Jammu and Kashmir were exempt nor could the same be charged at the rate of zero percent as zero rated supplies---Principles. Section 3 of Sales Tax Act, 1990 was the charging section and described the scope of the sales tax and the charge, levy and payment thereof. In case section 3 of the Act was attracted to the supplies made by a registered person then the payment of sales tax at the specified rates…

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