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DEFENCE AUTHORITY CLUB, KARACHI versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION

Sales Tax Act (VII VI of 1990), 5 246 Central Excise Act (I of 1944), Section 2 (20) Custom House Agents Lance Rolls, 1971 Sales of Goods Act (III 1930), Section 2 (7) Constitution of Pakistan ( 1973)), Arts 70, 199 and 142 (c) List of constitutional harmonies and legislative lists Provincial Assembly; Legislative authority on the subject mentioned in the levy of service tax on cement and Legislative List levy; This means that the applicants / clubs have demanded to collect the sales tax on the services offered by the clubs under the Sindh Sales Tax Ordinance, 2000 Respondents / Province of Sindh. The constitutional petitions were filed that it was legal to impose a sales tax on services under the Sindh Sales Tax Ordinance, 2000 and the intra-wires of the Constitution Petitioner's Clubs held that the Sindh Sales Tax Ordinance 2000 was a gross violation of the Constitution and the Provincial Legislative Assembly. Goes beyond the legislation of Therefore, liable to be struck; that under Constitution No. 49, the fourth schedule of the Constitution, only the federal government can legislate in relation to sales taxes. This tax item was not mentioned anywhere in the Consolidation List for services, therefore, the provincial legislature did not have the authority to legislate on this article because it is above its legislation. That sales tax on services provided by the clubs cannot be demanded in connection with entry fees, annual subscriptions, monthly subscriptions, mortgages, staff bonuses, etc. The Validate Federation had the exclusive authority to legislate in relation to taxes under Entry No. 49 of the Federal List. A federal list of sales tax laws on the sale and purchase of goods divorce advocates from Dandot lawyer