Law: Sales Tax Act, 1990

Section: 13

Law: Customs Act, 1969

Section: 18

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---S.13---Customs Act (IV of 1969), S.18---Constitution of Pakistan (1973), Art. 199--- Constitutional petition---Territorial jurisdiction ---Exemption of sales tax and customs duty---Maintainability of Constitutional petition was objected to on the ground that since the seat of business of all the petitioners was at Karachi, Lahore High Court, Rawalpindi Bench had no jurisdiction to entertain the petition---Seat of Central Board of Revenue was it Islamabad which fell within the territorial jurisdiction of the Rawalpindi Bench of the Lahore High Court---Constitutional petition could be filed at Rawalpindi Bench of the Lahore High Court in circumstances. Sandalbar Enterprises (Pvt.) Ltd. v. Central Board of revenue and others PLD 1997 SC 334 and Flying Kraft Paper Mills (Pvt.) Ltd., Charsadda v. Central Board of Revenue, Islamabad and 2 others 1997 SCMR 1874 ref. (b) Sales Tax Act (VII of 1990)----- ----S.13---Customs Act (IV of 1969), S.18---Exemption of sales tax and customs duty---Discretion of Government---Grant of exempt ion was a discretionary relief and Authority could or could not grant such relief in respect of any goods or class of goods and could grant exemption on any terms and conditions according to its own view of public policy and expediency. Messrs Army Welfare Sugar Mills Ltd. and others v. Federation of Pakistan and others 1992 SCMR 1652 ref. (c) Sales Tax Act (VII of 1990)----- ----S.13---Customs Act (IV of 1969), S.18---Notification No, S.R.O. 279(I)/94, dated 2-4-1992---S.R.O. 585(I)/95, dated 1-7-1995---S.R.O. 230(I)/97, dated 29-3-1997---Constitution of Pakistan (1973), Art. 199----­Constitutional petition---Exemption of sales tax and customs duty for import of electricity generating units---Petitioners/importers who imported electricity manufacturing units (generators) on various dates from February 1997, had claimed exemption of sales tax and customs duty granted in respect of import of said goods under Notification No.279(I)/94 dated 2-4-1994 and S.R.0.230(I)/97, dated 24-3-1997---First Notification of 1994 where under exemption was granted from whole of the customs duty and sales tax chargeable on…

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