IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL STATUTORY JURISDICTION)

VALUE ADDED TAX APPEAL NO. 66 OF 2013

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. Fahim Sanitary Wares Ltd.

.... Appellant.

-Vs-

Customs, Excise and VAT Appellate Tribunal, Jibon Bima Bhabon (3rd Foor), 10,

Dilkusha Commercial Area, Dhaka 1000 and others.

....Respondents.

Mr. Munshi Moniruzzaman with Ms. Shuchira Hossain, Mr. Yousuf Khan Rajib, Ms. Nahid Sultana Jenny, Mr. Shakib Rejowan Rejowan Kabir, Mr. S.M Shamsur Rahman and Ms. Mosammat Suraiya Khatun, Advocates

...... For the Appellant.

Ms. Nasima K. Hakim, Deputy Attorney General with Mr. Md. Hafizur Rahman, Mr. Md. Ali Akbor Khan, Mr. Elin Imon Saha, and Mr. Ziaul Hakim, Assistant Attorney Generals

........ For the Appellant-government.

Heard on: 17.08.2023, 12.10.2023, 18.10.2023 & 01.02.2024

Judgment on: 07.02.2024.

Present:

Mr. Justice Md. Iqbal Kabir

and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

The instant 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 16.06.2013 pas