Ashut Plastics Limited Vs Kenya Revenue Authority
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Date
2023
Authors
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Journal ISSN
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Publisher
Kenya Law
Abstract
The Appeal is premised on the following grounds as stated in the Memorandum of Appeal date d 20 th June, 2023 and filed on 22 nd June, 2023: a) That the Respondent erred on matters of law by regarding the Appellant's goods as chargeable under the 1 st Schedule of the Excise Duty Act of 2015. b) That the Respondent erred on matters of fact and law by c harging the Appellant's goods E xcise duty contrary to the 1 st Schedule of the Excise Duty Act of 2015 which only provides for taxation of imported plastic articles while the Appellant's goods are locally produced. c) That the Respondent erred in fact and laws by finding that the amendments to the Finance Act 2021 vide the Finance Bill 2022 were intended amendments other than assented amendments to the law as per the letter by the Clerk of the National Assembly dated 28 th July 2022 confirming the amendment. d) Tha t the Respondent erred in both law and fact by failing to consider the evidence produced by the Appellant in their objection dated 23 rd May 2023. e) That the Respondent erred in both law and fact by rejecting the Appellants objection dated 23 rd May 2023. f) That the Respondent erred in both fact and law by issuing additional assessment in the system for the sole reason that the Appellants had not amended their return to include the wrongful assessments.