NAIMUDDIN, J.--The respondent imported tallow from Sydney under an import licence dated 29- 5-1988. The Letter of Credit for such import was opened on 18-6-1988 and the Bills of Entry were filed on 10-8-1988.
2. Under the Notification dated 29-5-1988 tallow, covered by PCT heading 15.02-A, was exempted from Sales Tax. However, by the Notification dated 26-6-1988, issued under Section 7 of the Sales Tax Act, 1951 the situation was altered by withdrawing exemption and levying Sales Tax at 12.5 per cent ad valorem.
3. The demand for payment of Sales Tax was challenged on the basis of Al-Samrez Enterprise v.
The Federation of Pakistan 1986 SCMR 1917 and Punjab Steel Mills Ltd. v. Deputy Collector of Customs PLD 1989 Lah. 237. But, on behalf of the petitioners, reliance was placed, on the newly inserted Section 31(A) in the Customs Act and on the case of Yasin Sons PLD 1989 Kar. 361, wherein it was held that the effect of decision in the case of Al-Samrez Enterprise, as a result, stood negatived and was further ,observed that more curative measures with a view to remedy the consequences of a declaration of law made by the superior Courts through legislative action did not render the legislative exercise invalid unless some Constitutional provision was, in the process, violated.
4. The validity of Section 31(A) of the Customs Act and the applicability of Al-Samrez case are under consideration in a number of cases, although in the impugned judgment the learned Judge in the High Court has observed that Section 31(A) has no nexus with the Sales Tax levied under the Sales Tax Act, 1951. But, Al-Samrez case also seems to be under consideration by the Supreme Court in a number of cases.
5. We would, therefore, grant leave to consider the question whether Section 31(A) could be pressed into service while levying Sales Tax under the Notification issued after the opening of Letter of Credit and how far Al-Samrez case can still be pressed by the respondents after the withdrawal of exemption on 26-6-1988 and submission of Bills of Entry 10-8-1988.