RULING ALPHA NAMATA RULING FINAL NEW
Section 16(7) of the Local Government Finance Act is clear and unambiguous; it exempts entities paying service levy from produce cess but does not exempt those paying produce cess from service levy. The Council's collection of service levy is lawful and does not amount to double taxation or violate Article 138(1) of the Constitution.
Source excerpt
- Double taxation
- Interpretation of tax statutes
- Service levy
- Produce cess
- Public interest litigation