IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL STATUTORY JURISDICTION)

VALUE ADDED TAX APPEAL NO. 68 OF 2018

IN THE MATTER OF:

An appeal under Section 42(2)(Ga) of the Value Added Tax Act, 1991.

And

IN THE MATTER OF:

M/S. City Sugar Industries Ltd.

.... Appellant

-Vs-

Customs, Excise and VAT Appellate Tribunal and others

....Respondents

Mr. M.A. Hannan with Mr. Abdus Samad Azad, Advocates

...... For the appellant

Ms. Mahfuza Begum, Deputy Attorney General, Ms. Sayeda Sabina Ahmed Molly, Mr. Ali Akbor Khan, Assistant Attorney Generals.

....... For the Respondents-government.

Heard on 16.11.2023, 23.11.2023, 30.11.2023 and 13.12.2023

Judgment on 15.01.2024

Present:

Mr. Justice Md. Iqbal Kabir

and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

The instant VAT Appeal filed under Section 42 (1)(Ga) of the Value Added Tax Act, 1991 (in short, the Act, 1991) is directed against the order dated 30.08.2018 passed by the respondent No. 1, Customs, Excise and VAT Appellate Tribunal (Tribunal) in