MASTER FOAM (PVT.) LTD. versus FEDERATION OF PAKISTAN
Sales Tax Act 1990 Section 3 (b) Constitution of Pakistan (1973), Article 185 (3) and Federal Legislative List, Item 49 Sales tax, collection of goods in transport for Azad Jammu and Kashmir was by the applicant. b) The Sales Tax Act, 1990, item 49 of the Federal Legislative List of the Constitution was defamatory and that the provisions of the Customs Act, 1969 and Sales Tax Act 1990 were not applicable to the areas and goods of Azad Jammu and Kashmir. Not subject to payment Appeal was granted by the applicant to consider the dispute
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