The Sales Tax (Adaptation) Act, 1993

—The Sales Tax Act, 1990(as in force in Pakistan)— adaptation in Azad Jammu & Kashmir in 1993—the argument that the Act was not in existence in AJK, in the year 1998—rather adapted in year 2000—therefore, tax cannot be imposed for the period 1998-2000—-argument repelled as the Act, 1990, was adapted in AJK in year 1993—The main contention of the learned counsel for the appellant before this Court is that the sales tax has been imposed on the appellant for the period commencing from 01.07.1998 to 30.06.2000, whereas, at that time no such law was in existence as the Sales Tax Ordinance was promulgated vide notification dated 13.12.2000. In our view, the argument of the learned counsel for the appellant has no substance as the Sales Tax Act, 1990, (as in force in Pakistan) was adapted in Azad Jammu and Kashmir in the year 1993, through Sales Tax (Adaptation) Act, 1993 and through the Sales Tax (Adaptation and Validation) Ordinance, 2000, only the amendments made in the Sales Tax Act, 1990, has been adapted, thus, it cannot be said that at the relevant time no such law was in existence. AJ&K University vs Sales Tax Appellate Tribunal 2018 SCR 559 (A)