Law: Sales Tax Act, 1990

Section: 2(46)

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act, 1990 (III of 1990)--

----S. 2(46)--Constitution of Pakistan, 1973, Art. 199--Payment of sales tax on ad-valorem basis--Refixing of minimum value supply of locally produced steel goods--Principle of excessive delegation SRO 501--No cause of grievance--Contention of petitioner that first proviso to Section 2(46) of Act suffers from excessive delegation had no merit to it--The incident of sale tax should be passed on to end consumer and as such petitioners had no cause of grievance against fixing of minimum value of goods produced by petitioner SRO 501--Petition dismissed.

PLD 1988 SC 670; PLD 1983 SC 358; 2005 SCMR 186;
2013 SCMR 642 and 2021 PTD 587 ref.

 

ORDER

This writ petition calls into question the vires of SRO 501(I)/2023 dated 20.04.2023 (SRO 501) and prays for reading down Section 2(46) of the Sales Tax Act, 1990 (the Act).