East African Marine Transport Company Limited v Uganda Revenue Limited (TAT Application 16 of 2024)
East African Marine Transport Company Limited v Uganda Revenue Limited (TAT Application 16 of 2024) [2025] UGTAT 7 (30 April 2025)
The Tribunal held that the ferry qualifies as machinery or equipment under the ordinary and literal meaning of those terms, as it consists of fixed and moving parts working together to perform the function of transporting cargo and is integral to the Applicant's logistics business. The Tribunal found that Paragraph 1(ae) of Schedule 3 of the VAT Act does not require machinery or equipment to be made from locally produced raw materials, as the provision offers alternatives using the conjunction 'or.' The Applicant met all statutory conditions for exemption: the supply was of machinery or equip…
Source excerpt
- Vat Exemption
- Definition Of Machinery
- Logistics Sector Investment
- Tax Incentives
- Contract Splitting
- Statutory Interpretation