The Kenya Revenue Authority (KRA) has petitioned the Supreme Court of Kenya seeking to challenge on its merits the Court of Appeal decision that favoured Coca-Cola bottlers in a tax dispute.
In a judgement dated 19th July 2019, the Court of Appeal over turned the Judgment of the High Court, in Constitutional & Human Rights Petition judgement delivered on 26th October2012, where the Court had held infavour of KRA and found that the taxman had acted within the law in demanding payment of Excise Duty on returnable containers and that there was no breach of any Constitutional rights of taxpayer.
KRA filed its pleadings, undercertificate of urgency on 1st October2021 following the Supreme Court’s orderof 22nd September 2021.
The detailedruling of the Supreme Court was delivered on 26th November 2021.
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