Amatheon Agri Limited v Uganda Revenue Authority (TAT Application No. 50 of 2018)
Amatheon Agri Limited v Uganda Revenue Authority (TAT Application No. 50 of 2018) [2020] UGTAT 17 (28 January 2020)
The Tribunal found that Paragraph 1(l) of the Third Schedule of the VAT Act requires cereals to be both grown and milled in Uganda by the same person for the supply to be zero-rated. The applicant only grew and did not mill the cereals, and thus its supplies did not qualify as zero-rated. The Tribunal applied the purposive approach to statutory interpretation, referencing Parliamentary Hansard to confirm the legislative intent was to encourage value addition through milling by the grower. The Tribunal further held that the applicant's activities—harvesting, drying, cleaning, and packaging—con…
Source excerpt
- Vat Exemption
- Input Tax Credit
- Statutory Interpretation
- Agricultural Products
- Zero Rated Supplies