PAKISTAN MOBILE COMMUNICATIONS LTD. vs PAKISTAN / FEDERATION OF PAKISTAN S

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PAKISTAN MOBILE COMMUNICATIONS LTD. VS PAKISTAN / FEDERATION OF PAKISTAN S.3, First Schedule, Table II, Item 6A---Sindh Sales Tax on Services Act (XII of 2011)---Constitution of Pakistan, Arts.142, 199, Fourth Schedule Entry Nos. 58 & 59---Constitutional petition--- Sales tax on services--- Regime of Federal and Concurrent Legislative List--- Pre and post 18th Amendment of Constitution--- Petitioner company assailed insertion of item 6A in Table II of First Schedule to Federal Excise Act, 2005---Plea raised by petitioner was that after 18th Amendment of the Constitution, sales tax on services had been excluded from the purview of Federation---Validity--- Post 18th Amendment of the Constitution, subject to Art. 142 of the Constitution the Legislative competence of Federation was questioned and whatever came within the domain of Federation for legislation after 18th Amendment of the Constitution, was excluded from provincial regime---Subjects which were excluded from Federal domain came in pool for Provincial consideration unless a case of trans-provincial subject could be made out---Despite such there could not be a physical yardstick to segregate the Legislative intent as the individual subject for legislation had to be seen from the scheme of Constitution as it was---Held, it was neither competence of the Federation to legislate after 18th Amendment of the Constitution nor it related to Federation to invoke Entry No.58 of the Fourth Schedule to the Constitution---Matters referred to in Entry No.59 of the Fourth Schedule to the Constitution were inconsequential as the same could not be invoked independently unless a reciprocal entry was found within the competence of Federation---High Court declared that legislation in question / Entry 6A to Table II of First Schedule to Federal Excise Act, 2005 was ultra vires the Constitution and the same was struck down--- Constitutional petition was allowed, in circumstances.

PAKISTAN MOBILE COMMUNICATIONS LTD. vs PAKISTAN / FEDERATION OF PAKISTAN S — 2022 PTD 266 KARACHI-HIGH-COURT-SINDH

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