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Pharmaceutical Manufacturing (K) Co Ltd, Kumar Shah, Utamchand G. Shah & Christine D' Souza v. Commissioner General of Kenya Revenue Authority, Attorney General & Commissioner of Customs Services

(2017) JELR 94988 (CA)

Court of Appeal  •  Civil Appeal 283 of 2014  •  3 Mar 2017  •  Kenya

Coram
Milton Stephen Asike Makhandia, William Ouko, Kathurima M'inoti

Judgement

JUDGMENT OF THE COURT

The 1st appellant is a limited liability company engaged in pharmaceutical manufacturing business. The 2nd, 3rd and 4th appellants are, respectively, its shareholder, Managing Director and Administrative Manager.

The dispute culminating in the suit giving rise to this appeal was triggered by a demand from the 3rd respondent requiring the 1st appellant to pay to it Kshs.121,660,538/- in unpaid import VAT for the period between January, 2008 and November, 2013. This amount was subsequently corrected and reduced to Kshs. 43,579,769/-. The appellants petitioned the High Court for protection claiming that the 1st and 2nd Schedules to Sections 2 and 7 (2) of the VAT Act, 2013 contravened the principles and framework of public finance under Article 201 of the Constitution; that, to the extent that the aforesaid Section 7 (2) imposes on the 1st appellant import VAT on raw and packaging materials imported for the purpose of manufacturing medicine, it is null and void; that …

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