Investor Presentaiton

Jurisdictional Issues Sales Tax on Activities at Ports, Airports etc Article 53 of 4th Schedule to the Constitution- power to levy terminal taxes on goods or passengers carried by railway, sea or air; taxes on their fares and freights vests in Federal Government SHC held that the tariff heading for levying service sales tax on shipping agents, stevedores and freight forwarders under the SSTA, 2011 in present form overlap with the taxing power of Federal Government- Hence struck down □ Operation of said judgment was suspended by the SCP MOORE Shekha Mufti 99 89

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