VIVO ENERGY GHANA LTD
V.
CORE CONSTRUCTION LTD AND GHANA REVENUE AUTHORITY

The Plaintiff’s claim against the 1^st Defendant was for an amount of GH¢1,221,831.54 together with interest.

The background to this suit was that the Plaintiff, an oil marketing company, supplied bitumen AC20 to the 1^st Defendant, a road construction company. The 1^st Defendant had failed to pay for the products supplied saying that the Plaintiff had charged import levies and VAT contrary to the ECOWAS Trade Liberalization Scheme (ETLS).

The 1^st Defendant therefore made a counterclaim for the following reliefs:

A declaration that under the Value Added Tax Act, 2013 (Act 870) and other related laws, Bitumen AC20 is exempt from VAT.

Under the ECOWAS Trade Liberalization Scheme, which Ghana is committed to, Bitumen AC20 manufactured and imported from Cote D’Ivoire is exempted from import duty.

A declaration that the Plaintiff was wrong by including VAT and import duty in the prices of Bitumen AC20 that was purchased from it by the Defendant.

An order to the Plaintiff to refund to the 1^st Defend…