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APPEAL NO. 327/LB OF 2001, DECIDED ON 22NDAOCTOBER, 2001. versus APPEAL NO. 327/LB OF 2001, DECIDED ON 22NDAOCTOBER, 2001.

Section 3 (i) (a) Constitution of Pakistan (1973), Federal Legislature List Part 1, Fourth Schedule: Articles 70 (4), Sections 51 and 49 of the Sale of Goods Act (III of 1930) Section 19 boxes. Regulation and Central Adaptation of the Laws of the Oil Fields and Mineral Development (Government Control) Act (XXIV of 1948), Section 2 (4), 1964 [Presidential Order No. 1 1964], Article 2 Punjab Mining Exemption Rules, 1986 Taxes The soil jurisdiction was that the federal government could only collect sales tax on minerals used to generate nuclear energy and that only the provincial government could levy taxes on the remaining minerals and that the limestone / clay. Mineral, which was not used for nuclear energy production. And it cannot be taxed by the sales tax department. The federal government did not have the authority to collect sales tax on limestone, gypsum, bauxite and citrate that demand sales tax through the provincial government. ? The acquisition of limestone was illegal because the provincial governments had full constitutional jurisdiction over the entire range of minerals, either underground or at the surface, and they had the option of levying taxes if they so chose or the federal government's jurisdiction to levy taxes. Fourth Schedule entries are limited to 51 (Article 70 (4) of the Federal Legislative List, Part 1), ie mineral oil, natural gas and minerals for the generation of nuclear energy, the rest of the minerals fall into legal jurisdiction, under the jurisdiction of the Provincial Government. The provincial government is exercising its powers. And enjoying the rights of the Regulation of Mines and Oil Fields and Mineral Development [(Government Control)] Act, 1948. immigration advocates phone number from Dudial lawyer