LAW – SALES TAX ACT 1990

Provisions – under section 1

Section 1 states that the Sales Tax Act, 1990 extends to the whole of Pakistan.

The territories of Pakistan as per Article 1(2) of the Constitution comprise the
following:
1) the Provinces of Baluchistan, the Khyber Pakhtunkhwa, the Punjab and
Sindh;
2) the Islamabad Capital territory hereinafter referred to as the Federal
Capital;
3) the Federally Administered Tribal Areas; and
4) such States and territories as are or may be included in Pakistan, whether
by accession or otherwise.
It means that the Sales Tax Act, 1990
⇒ is applicable to the whole of Pakistan

except for the tribal areas defined in Article 246 of the Constitution of Pakistan.