FALASE, J (Delivering the Lead Judgment): The applicants by their original summons dated 6th day of February 2001 have raised the following issues for determination of the court.
1. Whether Sales Tax imposed by the Lagos State Governor on certain goods and items manufactured and services provided in Lagos State set forth in the Sales Tax (Schedule Amendment) Order 2000 and/or the Sales Tax Law Cap. 175, Laws of Lagos State of Nigeria, 1994 are inconsistent with the Value Added Tax Decree No. 102 of 1993 and therefore to the extent of the inconsistency null, void and of no effect whatsoever.
2. Whether the Sales Tax (Schedule Amendment) Order 2000 and/or the Sales Tax Law Cap. 175, Laws of Lagos State of Nigeria 1994 are inconsistent with the provisions of the Constitution of the Federal Republic of Nigeria 1999, and therefore to the extent of the inconsistency null, void and of no effect whatsoever.
3. Whether Sales Tax (Schedule Amendment) Order 2000 and/or the Sales Tax Law Cap. 175…