Hewatele Limited v Commissioner of Domestic Taxes (Tax Appeal 416 of 2020) [2021] KETAT 67 (KLR) (28 May 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 67
- Citation
- [2021] KETAT 67 (KLR)
- Decided
- 28 May 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramKasango
Holding
Medical oxygen is classified under HS Code 2804.40.00 for VAT purposes
Facts
Hewatele Limited supplied medical oxygen and was assessed VAT by the Commissioner of Domestic Taxes. The Appellant appealed the assessment.
Issues
- Whether medical oxygen is classified under HS Code 30.04 or 2804.40.00 for VAT purposes
Reasoning
The Tribunal determined that medical oxygen falls under HS Code 2804.40.00 based on the WCO HS classification guide and the VAT Act.
Outcome
Appeal dismissed, Respondent's assessment upheld
Orders
- Appeal dismissed
- Respondent's tax assessment upheld
- Each party bears its own costs
Authorities cited
Legislation (2)
- VAT Act
- Tax Appeals Tribunal Act
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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