MUHAMMAD SAJID MEHMOOD SETHI, J. Through the instant appeal, the appellant has assailed order dated 15.01.2019 passed by learned Single Judge allowing writ petition filed by respond ent No. 1, in terms of judgment dated 11.12.2018, passed by this Court in W.F. No. 131563 of 2018, whereby Section 4(c) of the Sales Tax Act, 1990 ("Act, 1990 ") through the Finance Act, 2017 and notification issued in terms whereof, were declared ultra vires and struck down, by relying upon the judgment in Messrs Mustafa Impex, Karachi and others v. The Government of Pakistan through Secretary Finance, Islamabad and others (PLD 2016 Supreme Court 808)
("Mustafa Impex's case "). Section 4 Of Act, 1990 amended by the Finance Act, 2017 is reproduced hereunder:- "4. Zero Rating .-Notwithstanding the provisions of Section 3 except those of sub-section (IA) the Miming goods shall be charged to tax at the rate of zero per cent:-
(a) goods exported, or the goods specified in the Fifth Schedule;
(b) supply of stores and provisions for consumption aboard a conveyance proceeding to a destination outside Pakistan as specified in Section 24 of the Customs Act, 1969 (IV of 1969);
(c) such other goods as the Board with the approval of the Federal Minister -in-charge may, by notification in the Gazette, specify;
(d) such other goods as may be specifie d by the Federal Board of Revenue , through a general order as are., supplied to a registered person or class of registered persons 01 engaged in the manufacture and supply of goods supplied at reduced rate of sales tax: Provided that nothing in this section shall apply in respect of a supply of goods which:-
(i) are exported, but have been or are intended to be re-imported into Pakistan; or
(ii) have been entered for export under Section 131 of the Customs Act, 1969 (IV of 1969), but are not exported; or
(iii) have been exported to a country specified by the Federal Government, by Notification in the official Gazette: Provided further that the Federal Government may, by a not in the official Gazette , restrict the amount of credit for input tax actually paid and claimed by a person making a zero-rated supply of good s otherwise chargeable to sales tax."
2. The learned counsel for appellant submits that clause (c) of Section 4 of the Act, 1990 was inserted to validate law or to cure lacuna in view of judgment in Mustafa Impex's case (supra) . Contends that reasons for declaring the validating provision as ultra" vices are against judgments by the Superior Courts.
3. Notice to respondent .through normal mode, courier service (at the expense of the applicant to be deposited within five days), as well as, through Commissioner Inland Revenue concerned for the forthcoming date. The Commissioner concerned will submit service report accordingly .
4. The learned, counsel submits that on the similar issue, other appeals are alrea dy pending adjudication, one of them is ICA No. 7578 of 2019 which is fixed for hearing on l.8.03.2019; requests that the instant appeal may also be heard alongwith the above-noted appeal.
5. To be heard alongwith ICA No. 7578/201'9 on 18.03.2019.
C.M. No. 1/2019
6. This application is for grant of interim relief. Notice for the above-noted date.