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MESSRS GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. DARGAI, MALAKAND AGENCY versus PAKISTAN THROUGH CHAIRMAN, REVENUE DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING), ISLAMABAD

Sections 3, 14 and 18 of the Constitution of Pakistan (1973), Arts 199, 246 and 247 Constitutional application Sales tax, Receiving goods at the import stage should be used in the tribal areas; Directed and demanded sales tax on only items in the tribal areas which were only imported / manufactured and imported for supply. Importing sales tax for import goods for use in the tribal areas. 246 and 247 violate the Constitution for Sales Tax Act 1990 was not extended to tribal areas, Sam Sales tax was not imposed in relation to the supply of wholesalers to these importers. In the tribal areas, it was illegal for retailers and consumers to impose a sales tax on any goods / goods belonging to such persons at the import stage, with the importer demanding a 15% sales tax on imports and without directing them to register. The officials' registration process was illegal. , With no legal authority and no legal effect, the importer was entitled to a refund of the amount already paid to the authorities for the approval of their goods / goods for the purpose of sales tax, the importer was required to pay the sales tax. Were not responsible nor could they be enrolled. The Sales Tax Act, 1990, and their detained goods were entitled to the unpaid sales tax exemption. pakistani advocates Neelam lawyer