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THE HONOURABLE ATTORNEY GENERAL OF LAGOS STATE v. THE HONOURABLE ATTORNEY GENERAL OF THE FEDERATION & ORS

(2014) JELR 1460 (SC)

Supreme Court  •  SC.20/2008  •  11 Apr 2014  •  Nigeria

Coram
MAHMUD MOHAMMED JSC; JOHN AFOLABI FABIYI JSC; NWALI SYLVESTER NGWUTA JSC; MARY UKAEGO PETER ODILI JSC; MUSA DATTIJO MUHAMMAD JSC; KUDIRAT MOTONMORI OLATOKUNBO KEKERE-EKUN JSC; JOHN INYANG OKORO JSC;

Judgement

MUSA DATTIJO MUHAMMAD, JSC (Delivering the Lead Ruling): By an amended Originating summons filed on the 12th day of August, 2009, the plaintiff claims against the defendants thus:-

"That the House of Assembly of Lagos State of Nigeria is the body entitled, to the exclusion of any other legislative body, to enact laws with regard to the imposition and collection of tax on the supply of all goods and services within Lagos State of Nigeria and that the Lagos State of Nigeria, or any agency of the State, is the body entitled, to the exclusion of any other body, to assess and collect such tax, and that the revenue of the Logos State Government has been and continues to be affected by the enforcement of the provisions of the Value Added Tax Act Cap V1 Laws of the Federal Republic of Nigeria, 2004 (hereinafter referred to as 'The VAT ACT'."

In its consideration of the foregoing claim, the plaintiff urges the court to determine the following questions:-

"1. Whether upon the coming into effect …

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