Ratio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio Decidendi



M.A.N.
V.
ATT.-GEN., LAGOS STATE

(2003) JELR 57865 (HC)    

High Court  ·  SUIT NO: ID/105M/2001 ·  14 Nov 2003 ·  Nigeria
CORAM
Falase J.

Ratio Decidendi

Core Terms Beta
sales tax
concurrent list
national assembly
vat decree
federal government
schedule amendment
sales tax law cap
decree no.
laws of lagos state of nigeria
existing law
lagos state
list
lagos state government
act of the national assembly
house of assembly
provisions of section
supreme court
constitution of the federal republic of nigeria
military government
value added tax decree no.
extent of the inconsistency null
value added tax decree
above submissions
abrogation of a legislation
authority of our highest court
determination of the court
double taxation of persons
exclusive federal legislative competence
following issues
following reasons
following reliefs
general application
lagos state governor
laws of the federation of nigeria
laws of the national assembly
long time
nullification of same fails
open court
overall legislative power of the federal government
powers of the federal government
powers of the state military governors
provisions of the constitution of the federal republic
provisions of the taxes
said sales tax
such modification
time of the making of the vat decree
view of the importance of this suit
way cover inter state commerce
written submissions of counsel

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…

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