CIVIL APPEAL NO
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.
Source excerpt
- Import duty exemption
- Value added tax exemption
- Interpretation of customs statutes
- Application of estoppel in tax matters