Law: Sales Tax Act, 1990

Section: Sixth Schedule

Law: Constitution of Pakistan, 1973

Section: 25

Law: Income Tax Ordinance, 2001

Section: 247

Law: Federal Board of Revenue Act, 2007

Section: 177

Sales Tax Act (VII of 1990)---Sixth Sched., Entry No. 152---Constitution of Pakistan, Art. 25---Customs General Order No. 08 of 2021 dated 31.08.2021 ("CGO No. 8 of 2021"), paras. (a) & (b)---Sales tax, exemption from---Manufacturing units in the erstwhile Federally Administered Tribal Areas ("FATA") and Provincially Administered Tribal Areas ("PATA")---Discriminatory treatment---Petitioners (manufacturing units) challenged discriminatory provisions in "CGO No. 8 of 2021", by which the petitioners were denied the beneficial mode of clearance and transshipment granted only to bulk importing edible oil manufacturers---Held, that impugned provisions of "CGO No. 8 of 2021" primarily offered preferential treatment in clearance and transshipment of imported goods to manufacturers of edible oil only in the erstwhile "FATA" and "PATA" which were merged as different districts ("Merged Districts") in the province of Khyber Pakhtunkhwa and, that too, to those who engaged in bulk imports, as compared to other business concerns therefrom---Such preferential treatment was not justifiable for edible oil manufacturers importing in bulk, particularly when compared to other businesses in the region, or for that matter manufacturers of edible oil not importing in bulk, who were not given such concession---Four-Member Bench of the Supreme Court in the case titled Messrs AK Tariq Foundry etc. v. Government of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad, etc. (Civil Petitions Nos. 159 to 178 of 2023, etc.) has already adjudged a statutory provision, creating a sub-class within those carrying on businesses in the Merged Districts, and thereby executing a category of businesses being refused exemption from the fiscal and tax regime as enjoyed by other businesses in the Merged Districts, as discriminatory, offending Article 25 of the Constitution---Said pronouncement of the Supreme Court left little room for the present three-Member Bench to hold otherwise---Petitions were converted into appeals and allowed accordingly. Messrs AK Tariq Foundry and others v. Government of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad and others…

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