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MESSRS GURGSON DRY CLEANERS THROUGH PROPRIETOR MUHAMMAD ISHAQ AND 3 OTHERS versus SALES TAX OFFICER, RAWALPINDI

Sections 2, 3 (1), 3 (2) and Schedule, Item No. 6 Sales Tax Act (VII of 1990), SS3, 3A and 3AA Punjab Sales Tax Ordinance, (II of 2000), Pakistan. The Preamble Constitution (1973), Arts 1 (2), 70 (4), 142 (d) 199 and the Fourth Schedule Constitutional Petitions have promulgated sales tax on services through constitutional application of Punjab Sales Tax Ordinance 2000 and Islamabad Capital Territory. Tax) ordinance challenged. 2001 On the basis that the aforementioned acts were unconstitutional, one thing the applicants said was that the registration of the applicants was being sought under the Sales Tax Act, 1990 and it was illegal because the constitution did not allow sales tax. The validity tax for the sale of services, in the present case, was not imposed in the meaning of the Sales Tax Act of 1990, which was a tax on the value of certain taxable services in the schedule of what was applicable, taxable and payable. how to become a advocate from Jatoi lawyer