Law: Sales Tax Act, 1990

Section: 6

Law: Constitution of Pakistan, 1973

Section: 185(3)

Law: Customs Act, 1969

Section: 31A

Sales Tax Act, 1990---S.6---Customs Act (IV of 1969), S.31-A---Constitution of Pakistan (1973), Art..185(3)---Demand for payment of sales tax---Validity---Authority demanding payment of sales tax from importer in respect of consignments where letters of credit had been opened before withdrawal of notification of exemption---High Court had declared such demand to be no legal effect--Leave to appeal having been granted to consider similar question in another case, leave was also granted in petitioner's case with direction that appeal would be heard alongwith other pending appeals involving similar question of law. Messrs M.Y. Electronics Industries (Pvt.) Ltd. through Manager v. Government of Pakistan (Ministry of Finance), Islamabad and 5 others 1994 SCMR 2123 ref. ORDER SALEEM AKHTAR, J.---The petitioners seek leave to appeal against the judgment passed by the learned Judge in Chamber allowing the writ petition filed by the respondent holding that demand for payment of sales tax from the respondent in respect of consignments where letters of credit have been opened before the withdrawal of the notification of exemption is without lawful…

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