Law: Sales Tax Act, 1990

Section: 2(43A),4(1),23,50,50A

Law: Customs Act, 1969

Section: 219

Law: Federal Excise Act, 2005

Section: 40

SALES TAX ACT, 1990 (VII OF 1990) Sections: 2(43A), 4(1), 23, 50 50A - Federal Excise Act, 2005, section: 40 - Customs Act, 1969, section: 219 - SRO No. 470(I)/2007, dated 09.06.2007 - SRO 494(I)/2015, dated 30.06.2015 - SRO No. 1360(I)/2018, dated 12.11.2018 - SRO No. 1203(I)/2019, dated 10.10.2019 - Definitions - Zero rating - Tax invoices - Power to make rules - Computerized system - Notices to the petitioners to install prescribed software of point of sale for monitoring of sales under the SROs - Introduction of Tier-1 retailers concept - Monitoring and tracking of sales by electronic means - Constitutional petitions - Petitioners are mainly aggrieved after issuance of notices by the FBR, in which petitioners were directed to install point of sale - Their contention is that SROs are illegal, without lawful jurisdiction, discriminatory and actions initiated by the Respondent FBR for mandatory installation of point of sale as well as rules made for real time of declaration of sales are against the law and facts - Validity - FACTS Brief facts referred in all the writ petitions are similar to the extent of individual businesses of petitioners and they are mainly aggrieved after issuance of notices by the respondent FBR, in which petitioners were directed to install prescribed software of Point of Sale (POS) for monitoring of sales under the SRO referred above. ARGUMENTS Counsel for the petitioners have highlighted the definition of Tier-1 Retailer in terms of section 2(43A) of the Sales Tax Act, 1990 and objected to the classification of different retailers referred in the said provisions primarily on the ground that the entire insertions of these concepts are against the fundamental rights envisaged under Articles 4, 8, 10A, 18, 23, 25, 77 of the Constitution of Islamic Republic of Pakistan, 1973. Even, it is in violation of the provision of Sales Tax Act, 1990 and Sales Tax Rules, 2006; that the definition provided under section 2(43A) of the Sales Tax Act, 1990 is discriminatory in nature, against the fundamental rights, irrational and not enforceable in the light of ground reality of different businesses carried on in Pakistan; that insertion of Chapter…

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