MESSRS MASTER FOAM (PVT.) LTD. versus GOVERNMENT OF PAKISTAN
Section 3 (1) (b) Sales Tax Act (III of 1951), Sections 3 and 2 (c) Constitution of Pakistan (1973), Fourth Schedule, Part I, Federal Legislative List Item No. 49 Import means import, export, Production, manufacture, and consumption are separate taxable events regardless of the sale of goods, and item 49 of the Federal Legislature's List, the first part of the Fourth Schedule to the Constitution, was to expand its scope. Included, imports were treated as a separate taxable event such as imported goods in Pakistan under the Sales Tax Act, 1951, when they entered the territory of Pakistan. They were responsible for levying taxes, it was irrational that they would eventually be imported into Azad Jammu and Kashmir. Pakistan was a separate tax event after all
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