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MESSRS TAHSEEN (PVT.) LTD., LAHORE versus ADDITIONAL COLLECTOR OF CUSTOMS DRY PORT,RAWALPINDI


Sales Tax Act 1990 Sections 3 (1) (b) and (3) (b) Imports and Export (Control) Act (XNXX of 1950), Section 3 Sales Tax Exemption Import Notice of Goods Transfer to Another So entering Pakistan. The state or territory (Azad Jammu and Kashmir) will be subject to the imposition of sales tax even though their final destination is Azad Jammu and Kashmir, unless such goods are used by the Government of Pakistan in exercising its legal authority. Taxes are not exclusively exempt. In another region, the goods of transportation will not lose their import feature through Pakistan. Thus, one cannot possibly claim exemption from sales tax imposed.

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