TO CHARGE VALUE ADDED TAX OR NOT ON TRANSPORTATION OF COFFEE FOR EXPORT?

The brief facts of the case are that the Jars Transporters Limited, the Appellant herein, engaged in the business of transportation of coffee and gunny bags. Based on its nature of business it was the Appellant's position that its supply of transportation services for coffee was zero rated and fell within Paragraph 4 of the Second Schedule of the VAT Act being the “supply of coffee and tea for exports to coffee or tea auction centers”.