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”.
24th Nov 2025
30th Oct 2025
