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The Court of Appeal held that JET A1 fuel declared for home consumption was liable to Railway Development Levy under section 20A of the Railways Act.
Solar TVs and solar radios do not qualify as exempt imports under paragraph 26 of Part B of the 5th Schedule to the EACCMA, 2004, nor as exempt supplies under item 22 Part I of the Schedule to the VAT Act, 2014, as they are end-use appliances and not equipment for development or generation of solar power. The doctrine of promissory estoppel does not apply in the absence of clear representation or where it would defeat statutory provisions. Each component of the Solar Home System is to be treated separately for tax purposes.
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