فقہ اسلامی میں بیع سلم کاتصور اورمروجہ اسلامی مالیاتی نظام میں بیع سلم کے استعمال سے متعلق اشکالات:ایک فقہی مطالعہ

The sharī‘ah invalidates the sale of non-existing items, but salam sale was exceptionally permitted to avoid interest-based financing in commercial as well as non-commercial transactions. Salam sale is an Islamic forward sale contract, which authorizes selling something that is not present during the time of the contract. Salam is a sale agreement whereby the seller receives full price in advance and goods are delivered at a future date. Moreover, it is free from uncertainties and exploitation that is usually involved in interest-based financing. Besides the agriculture sector, currently, this instrument is also being used in the manufacturing sector where the manufacturer would need financing to produce products and/or to buy raw materials. Modern financial innovations introduced different uses of salam sale such as parallel salam, currency salam, salam sukūk etc. There are different fiqh issues related to such uses of salam in modern financial sectors. This article elaborates on the economic importance and conditions that are necessary and sufficient to makethe contract valid from the perspective of the sharī‘ahand also appraises some of the key issues related to modern practices regarding salam.