Law: Sales Tax Act, 1990

Section: 3

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (IX of 1990)---S.3(b)---Constitution of Pakistan (1973), Art.185(3) & Federal Legislative List, Item 49---Sales tax, recovery of---Goods in transit for Azad Jammu and Kashmir---Contention of the petitioner was that the provision of S.3(b) of Sales Tax ,Act, 1990 was repugnant to Item 49 of the Federal Legislative List of the Constitution and that the provisions of Customs Act, 1969 and the Sales Tax Act, 1990 were not applicable to the territories of Azad Jammu and Kashmir and goods in transit were, thus, not subject to payment of taxes---Leave to appeal was granted to consider the contention of the petitioner. ORDER SH. IJAZ NISAR, J.---Leave is sought against the judgment dated 27-10-1998, passed by the Lahore High Court, Lahore, whereby it dismissed the Constitutional petition filed by Messrs Master Foam (Pvt.) Ltd., the petitioner herein. 2. The relevant facts are that the petitioner-company has set up an industrial unit in the Industrial Estate, Mirpur, Azad Jammu and Kashmir and imports various items of raw material for manufacturing foam products. On arrival of the goods at Karachi Port, the petitioner-company filed Bills of Entry showing that the imported goods were destined for its factory located in Azad Kashmir. Nevertheless, the Customs and Sales Tax Authorities levied duties and taxes thereon. 3. The petitioner-company challenged the levy of…

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