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, Section 3 of the applicant's argument that the collection of goods in transit for Azad Jammu and Kashmir was. (Clause) b) The sales tax, item 49 of the Federal Legislative List of the Constitution was a breach of the Act of 1990 and that the provisions of the Customs Act, 1969 and the Sales Tax Act of 1990 did not apply to the areas of Azad Jammu and Kashmir. , Was not subject to payment of goods tax in transportation, appeal was granted for consideration of applicant's arguments
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