Alpha Grain Millers Limited, Capwell Industries Limited, Kabansora Millers Limited, Karibu Flour Mills Limited, Kitui Flour Mills Limited, Mombasa Maize Millers Limited, Osho Grain Millers Limited & Pembe Flor Mills Limited v Ministry of Agriculture, Livestock and Fisheries & Attorney General (Miscellaneous Application E871 of 2020) [2020] KEHC 10191 (KLR) (Commercial and Tax) (15 October 2020) (Ruling)