THIS JUDGMENT DELIVERED BY:

AYESHA A. MALIK J.-This common judgment decides the instant petition as well as connected Petitions detailed in Schedule "A" appended with the judgment as all Petitions raise common questions of law and facts.2. The Petitioners challenge the vires of Section 8(1)(h) and (i) of the Sales Tax Act, 1990 ("Act") being ultra vires to the Constitution of Islamic Republic of Pakistan, 1973. The Petitioners contend that they are engaged in various different businesses, are taxpayers who are registered with the sales tax department and are entitled to input tax adjustment in terms of Section 7 of the Act. They are aggrieved by Section 8(1)(h) and (i) of the Act as input tax adjustment has been done away on goods having direct nexus with the taxable activity of the registered person. This is contrary to the provisions of the Act and the substantive right of input tax adjustment under Section 7 of the Act. It is also against the fundamental rights of the Petitioners to do their business and reduc...