Plastics manufacturer gets reprieve in Sh299 million excise duty demand

Stating that tax statutes must be interpreted strictly with no room for intendment or implication, the court found that the applicable tax statute exempted locally manufactured plastics from excise duty.

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The High Court has saved a plastics manufacturer from paying the taxman Sh299 million excise duty for locally manufactured items.

Justice Benjamin Njoroge upheld a finding of the Tax Appeals Tribunal that the tax assessments conducted on the company, Ashut Plastics Limited, were unjustified and incorrect.

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Note: The results are not exact but very close to the actual.