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\rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080 IN THE }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid2914812 
TAX }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080 COURT OF }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid2914812 THE HIGH COURT OF }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080 FIJI
\par AT SUVA
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\par 
\par }\pard \ltrpar\qc \li5040\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5040\itap0\pararsid10036092 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid2914812 Tax Court Appeal No: }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\b\f39\ul\insrsid5390771\charrsid3960080 HB}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid3960080 T }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid4216379 05}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid3960080  of 201}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid4216379 2}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771 
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\f39\insrsid1324406  of the Decision made by
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\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid1324406\charrsid1324406 AND
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\f39\insrsid1324406  of section 107 of the Tax Administration Decree 2009 (Decree 50 of 2009)}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1324406\charrsid3960080 
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\par 
\par 
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\f39\insrsid5390771\charrsid3960080 \tab :\tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid4216379 FIJI REVENUE AND CUSTOMS AUTHORITY}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
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\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid2914812 Appellant}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid5390771\charrsid3960080 AN}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid3960080 D}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid3960080\charrsid3960080                         }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \b\f39\insrsid4216379 \tab \tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid3960080\charrsid3960080  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 :\tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\b\f39\insrsid4216379 GURDIAL SINGH BROTHERS LIMITED}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par 
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\f39\insrsid5390771\charrsid3960080 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10036092 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid3960080 Coram}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 \tab \tab \tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3960080         \tab :\tab The Hon. Mr Justice David }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 Alfred
\par 
\par 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid5390771\charrsid3960080 Counsel}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 \tab \tab \tab :\tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 Ms F}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid13239999 .}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667  Gavidi}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16129437\charrsid3960080  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 for the }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 Appellant}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par }\pard \ltrpar\qc \fi720\li2880\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid10036092 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16129437\charrsid3960080 Mr }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid8865667 R}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid13239999 .}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667  Singh}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16129437\charrsid3960080  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid4530022\charrsid3960080 for the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3960080 Respondent}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid4530022\charrsid3960080 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10036092 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid4530022\charrsid3960080 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid5390771\charrsid3960080 Date of Judgment}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 \tab \tab {\*\bkmkstart _GoBack}{\*\bkmkend _GoBack}:\tab }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid7301734 23}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3960080  January, 2017}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5390771 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid13435324\charrsid3960080 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5390771 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid5390771\charrsid3960080 
\par }{\rtlch\fcs1 \af31507\afs32 \ltrch\fcs0 \b\f39\fs32\ul\insrsid5390771\charrsid3960080 JUDGMENT
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid5390771\charrsid3960080 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8865667 \hich\af39\dbch\af31506\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid8865667 This appeal was heard by Kotigale J on 12 February 2014, at the conclusion of which he reserved his judgment.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3608732 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8865667 \hich\af39\dbch\af31506\loch\f39 2.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb360\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 
When Counsel on both sides appeared before me on 11 September 2015, they requested that I deliver the judgment based on the Appeal Record (AR) as they did not desire to make any further submission.  Accordingly I have perused the AR 
and now proceed to deliver my judgment.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14681747\charrsid3960080 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8865667 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid5390771\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8865667 \hich\af39\dbch\af31506\loch\f39 3.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid8865667 This is an appeal against the judgment of the Tax Tribunal (Tribunal) (judgment) delivered on 24 September 2012.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5390771\charrsid3960080 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid13333263\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8865667 \hich\af39\dbch\af31506\loch\f39 4.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 In the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 N}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid8865667 otice of Appeal of the Appellant (Revenue), Revenue conten}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 d}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 s that the Tribunal erred in law and in fact:}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid13333263 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8865667 \hich\af39\dbch\af31506\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls15\adjustright\rin0\lin720\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 
In wrongly interpreting section 14 of the Value Added Tax Decree 1991 (VAT Decree) by stating it does not apply to VAT unregistered persons when in fact it applies to the importation of goods and }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 
should be applied in accordance with the Customs Act and the Customs Tariff Act 1986 (CTA).}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8865667 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid6847265 \hich\af39\dbch\af31506\loch\f39 (2)\tab}}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 In wrongly interpreting }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid6385794 S}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 chedule }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 2 of the CTA, particularly Item}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265  1212.9}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid6385794 9.10 whereby the Tribunal state}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3621800 d}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265  it can only be imposed on VAT registered persons and }{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid6385794 not }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 a produce supplier}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 ,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 
 when in fact it applies to the import of }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3087535 y}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 aqona or }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 k}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid6847265 ava and does not distinguish between VAT registered }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734 and}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265  unregistered persons.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid6847265\charrsid8865667 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid13333263\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid7301734 \hich\af39\dbch\af31506\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734 Revenue}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 
 in its written submission avers}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 ,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265  in essence that the section 14 VAT }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 D}{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid6847265 ecree tax is leviable on both registered and }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 un}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6847265 
registered persons and that section 14 does not state that it applies only to registered persons.  The section applies to the importation of any goods by both registered and unregistered persons. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid13333263\charrsid3960080 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2044749 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid2044749\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid6847265 \hich\af39\dbch\af31506\loch\f39 6.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid6847265 The Respondent in its written submission contends that VAT can only be imposed on supply }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3348839 
of goods and services carried out by a registered person in the course or furtherance of a taxable activity.  A registered person should be able to claim back from Revenue input tax paid by it.  Thus the Respondent should be 
permitted to claim input credits for VAT on the Customs Duty even through it was not a purchase cost but a tax imposed on the import of goods. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15872956\charrsid3960080 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7546653 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid13333263\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid7301734 \hich\af39\dbch\af31506\loch\f39 7.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid7301734 The}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3348839 Respondent }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734 further says that if }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid3348839 item 1212.99.10 of the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3087535 Schedule}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734  shows }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3348839 
VAT is to be imposed on yaqona or }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 k}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3348839 av
a, then it can only be imposed on a registered person and not a produce supplier.  The produce supplier should not be caught by section}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734 s }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3348839 
14 or 15 of the Decree.  The Respondent therefore asked for the Tribunal\rquote s judgment to be upheld and it be allowed to claim its input credits for VAT on imports.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid13333263\charrsid3960080 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid13333263\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid12195737 \hich\af39\dbch\af31506\loch\f39 8.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid12195737 The Tribunal in its judgment states as follows:}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid15684760 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid12195737 \hich\af39\dbch\af31506\loch\f39 (a)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\adjustright\rin0\lin720\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid12195737 
The language of the VAT Decree makes it clear that an input tax can only be imposed on a registered person.  The purpose of the law was not to impose an input t}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3087535 a}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid12195737 x on an unregistered person.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid12195737 \hich\af39\dbch\af31506\loch\f39 (b)\tab}
It is clear that section 22(1) of the VAT Decree does not seek to include produce suppliers as registered persons.  Thus }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408 the produce supplier is not caught by sections 14 or 15 of the VAT Decree.  }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408\charrsid1131408 Consequently Schedule 2 of the CTA is not intended to apply to produce suppliers.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 If,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid1131408\charrsid1131408  as item 1212.99.10 of the Schedule shows a value added tax is to be imposed on yaqona or kava, then it can only be imposed on a registered person and not a produce supplie}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid3087535 r}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408\charrsid1131408 , who imports that crop.  Kav
a, unprocessed or processed, sold by a produce supplier is not subject to a section 15 output tax in respect of the supply of these goods.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408   }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid1131408\charrsid1131408 Thus the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 Respondent\rquote s}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14549048  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 
(Applicant in the Tribunal)}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408\charrsid1131408  separate registered entity can claim input credits and charge VAT in relation to the import and sale of unprocessed and processed kava.  However, the }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 G}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408\charrsid1131408 rog etc Produce Division of the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 Respondent}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid1131408\charrsid1131408  cannot charge input tax under section 14 of the VAT Decree nor can it charge output tax under section 15. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15684760 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid1131408 \hich\af39\dbch\af31506\loch\f39 (c)\tab}}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408 The }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6385794 
Respondent}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1131408  could at most, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 
be accused of mistake, and consequently the penalties imposed appear harsh.  The matter, in accordance with section 86(1) of the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 Tax Administration Decree, is}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid8401657  remitted to the Revenue for the VAT calculations relating to the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 Respondent}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657  and its Prod
uce Supplier Division to be recalculated and confirmed based on the judgment and for the penalties imposed on the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 Respondent to be reviewed. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid1131408\charrsid1131408 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8401657 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid1669762\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8401657 \hich\af39\dbch\af31506\loch\f39 9.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid8401657 Accordingly the Tribunal ordered the C}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 hief }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 E}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 xecutive }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 O}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5663188 fficer}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657  (Revenue) to:}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1669762 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8401657 \hich\af39\dbch\af31506\loch\f39 (i)\tab}}\pard \ltrpar\s15\qj \fi-360\li1287\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin1287\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 Review and confirm the calc}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7301734 
ulations of the tax imposed in accordance with its decision; and}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid8401657 \hich\af39\dbch\af31506\loch\f39 (ii)\tab}Review and evaluate the penalties imposed under the former sections 76 and 76}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid3087535  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid8401657 A of the VAT Decree in light of the relevant facts and circumstances.
\par }\pard \ltrpar\s15\qj \li1287\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9535344\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid16072714 \hich\af39\dbch\af31506\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 In this Appeal, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5123596 
I am called upon to judicially construe: }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid4923514 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid5123596 \hich\af39\dbch\af31506\loch\f39 (a)\tab}}\pard \ltrpar\s15\qj \fi-360\li1287\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin0\lin1287\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5123596 Whether section 14 of the VAT Decree applies to persons who are not VAT registered.

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid3087535 \hich\af39\dbch\af31506\loch\f39 (b)\tab}}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3087535 Whether s}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid5123596 chedule 2 of the CTA}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 , in particular item 1212.99.10 applies to a person who is a produce supplier and not registered for VAT.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid5123596\charrsid3960080 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid4923514\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid5123596 \hich\af39\dbch\af31506\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5123596 
In embarking on this exercise I have as the lodestar what was said by the learned judges in the following }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 three}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5123596  cases.}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid4923514\charrsid3960080 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2500628\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid4923514\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid16072714 \hich\af39\dbch\af31506\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 \'93
The only safe and correct way of construing statutes is to apply the plain meaning of the words\'94.
\par }\pard\plain \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9535344 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16072714 \'93As the meaning of words ... is 
clear, and no ambiguity, whether patent or latent, lurks within them, under our rules for the construction of Acts of Parliament the statutory intention must be found within those words.\'94}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654  (per L}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3621800 awton LJ in Macarthys Ltd v Smi}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 th [1979] 3 All ER at 332.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 I would pause }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 here }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 to state that I am not advised that a Decree is }{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid16666458 ipso facto}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654  to be construe}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 d}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654  in some other way }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 than}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654  an Act.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 Therefore}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 
 I would substitute \'93lawmaker\rquote s intention\'94 for \'93statutory }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 intention}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 \'94.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid16072714\charrsid16072714 
\par }\pard\plain \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16072714\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid16072714\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid10099938 \hich\af39\dbch\af31506\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938 Lord Simonds in Russell (Inspector of T}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid9393654 axes) v Scott [1948] AC 433}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3621800 ,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654  said }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938 \'93There is }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid9393654 a }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938 
maxim of income tax law which, though it may sometimes be overstressed, yet ought not to be forgotten.  It is that the subject is not to be taxed unless the words of the taxing statute unambiguously impose the tax upon him\'94.}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid4923514\charrsid3960080 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15599511 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid15872956\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid9393654 \hich\af39\dbch\af31506\loch\f39 14.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid9393654 Finally, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938 Rowlatt J in Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 K.B at page 71 said \'93
It simply means that in a taxing Act one has to look merely at what is clearly said.  There is no room for any intendment.  There is no equity 
about a tax.  There is no presumption as to a tax.  Nothing is to be read in, nothing is to be implied.  One can only look fairly at the language used.\'94}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15801885\charrsid3960080 
\par }\pard \ltrpar\s15\ql \li720\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid11617136\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid10099938 \hich\af39\dbch\af31506\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938 I }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 
shall start with section 22, of the VAT Decree, which}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938  comes under Part V \endash  Registration.  Sub section (1) of this section }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 states \'93
Subject}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10099938  to this Decree, every person (other than a produce supplier) who }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15562307 on or after the 1}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\super\insrsid15562307\charrsid15562307 st}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15562307  day of July 1992, carries on any taxable activity and is not registered becomes liable to be registered \endash  \'93.}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid8938401\charrsid3960080 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7546653 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid4063375\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15562307 \hich\af39\dbch\af31506\loch\f39 16.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid15562307 It is therefore crystal clear that the lawmaker }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9393654 at this }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid16666458 juncture}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid9393654  (22 November 1991) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15562307 did not intend \'93a produce supplier\'94 to come within the ambit of the VAT Decree.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 
Only registered persons did.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3685305\charrsid3960080 
\par }\pard \ltrpar\s15\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15872956\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid9658609\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15562307 \hich\af39\dbch\af31506\loch\f39 17.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15562307 Section 2 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 (1) }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid15562307 \endash  Interpretation defines the following:}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3685305 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid217061\charrsid2044749 
\par }\pard \ltrpar\s15\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 \'93}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid217061 Input tax}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 \'94}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid217061 , in relation to a registered }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350 person means:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid6838878 \hich\af39\dbch\af31506\loch\f39 (a)\tab}}\pard \ltrpar\s15\qj \fi-360\li972\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls19\adjustright\rin0\lin972\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 t}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid217061 ax charge}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid6838878 d}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid217061  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350 u}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid217061 nder section}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid2831350  15 on the supply of goods and services made to that person.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid217061  
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid6838878 \hich\af39\dbch\af31506\loch\f39 (b)\tab}}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 t}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350 
ax levied under section 14 on goods imported by that person.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878 
\par }\pard \ltrpar\s15\qj \li972\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin972\itap0\pararsid3621800\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3621800 
\par }\pard\plain \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9056779 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 \'93}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350\charrsid9056779 Output tax}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 \'94}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid2831350\charrsid9056779  in relation to a registered person means the tax charged under section 15 in }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350\charrsid9056779 
respect of the supply of goods and services made by that person.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9658609\charrsid9056779 
\par }\pard\plain \ltrpar\s15\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15872956\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid9658609\charrsid2044749 
\par }\pard \ltrpar\s15\qj \li567\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid7546653\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid9658609\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid9056779 \hich\af39\dbch\af31506\loch\f39 18.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 There}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6838878  is}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid2831350  no mention anywhere }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid473624 of an unregistered person.  I}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2831350 f the lawmaker intended unregistered persons to come
 within the ambit of the VAT Decree, he would either have included another definition }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15209349 for input tax in relation to an unregistered person or he would not have used the words \'93a registered\'94
 but instead used the word \'93any\'94.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9658609 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7546653 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid1126239\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid9056779\charrsid9056779 \hich\af39\dbch\af31506\loch\f39 19.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9056779\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid9056779\charrsid9056779 To my mind, the tax on imports and the tax on supply are only imposed on a registered person and not on an unregistered person and certainly not on a produce supplier.  
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9056779\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid9056779 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15209349 \hich\af39\dbch\af31506\loch\f39 20.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15209349 The taxation }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687 regime changed}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15209349  the following year, by }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 section 2 of }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687 the Customs Tariff (Amendment) Decree 1992 }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 (CT (A)) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687 whereby s}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15209349 
ection 3 of the CTA was amended to raise, levy and collect VAT on imported goods.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1126239\charrsid3960080 
\par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10048277 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
{\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid10048277 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid9056779\charrsid10048277 \hich\af39\dbch\af31506\loch\f39 21.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid10048277\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 I am of opinion}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15209349\charrsid10048277 , }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687\charrsid10048277 the intention }{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 of the lawmaker now,}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15746604\charrsid10048277  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687\charrsid10048277 expressed in the }{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid16666458\charrsid10048277 plainest}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid11347687\charrsid10048277  terms }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 is }{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid11347687\charrsid10048277 that imported goods, without exception, would come within the ambit of VAT.  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 At the same time this also}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid11347687\charrsid10048277  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15746604\charrsid10048277 removed any }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid10048277 grey}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid12131831\charrsid10048277  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15746604\charrsid10048277 area as to whether an unregistered person}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 ,}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid15746604\charrsid10048277  a produce supplier or a person who imported yaqona or kava }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid10048277 was or }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid15746604\charrsid10048277 was not caught by VAT.  I}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5663188 t}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid10048277  was}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid15746604\charrsid10048277  now made as clear as daylight that all the above did and would indeed come within the ambit of VAT.   No longer could any person }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779\charrsid10048277 assert}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15746604\charrsid10048277 , relying on section 2 (1) of the VAT Decree that he did not have }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849\charrsid10048277 to }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid15746604\charrsid10048277 pay}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849\charrsid10048277  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid10048277 VAT }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid14749849\charrsid10048277 because}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid10048277  he was not a registered person, or for any other reason.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2044749\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid2044749 
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2044749\contextualspace {\rtlch\fcs1 \af31507\afs4 \ltrch\fcs0 \f39\fs4\insrsid2044749\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid14749849 \hich\af39\dbch\af31506\loch\f39 22.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849 Any lingering doubt that the Tribunal }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid2044749 might }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849 have had that }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 VAT}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849  only applies to a VAT registered person }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 sh}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 ould }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid14749849 have been put to rest by section 2 of }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid9056779 the }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 C}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9056779 T (}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 A) Decree.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\f39\insrsid6292016 
\par }\pard \ltrpar\s15\qj \li567\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid2044749\contextualspace {\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid2044749\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15875277 \hich\af39\dbch\af31506\loch\f39 23.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 I am fortified in my decision by the judgment of the Supreme Court, Fiji in Jamnadas &
 Ors and Commissioner of Inland Revenue [2003] FJSC 4 that \'93The }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5663188 primary task of a Court construing}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 
 revenue legislation is to address itself to the statutory text\'94.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15875277\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277\charrsid15875277 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15875277 \hich\af39\dbch\af31506\loch\f39 24.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 In the event}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5663188 , O}{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid15875277 rder (i) }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid5663188 of}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1074942  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 the Tribunal\rquote 
s judgment cannot stand.  I find and I so hold that:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid2044749 \hich\af39\dbch\af31506\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin0\lin720\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 
Section 14 of the VAT Decree applies to persons who import goods even if these persons are not }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid3624541 registered under the VAT Decree.}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid2044749 \hich\af39\dbch\af31506\loch\f39 (2)\tab}
Schedule 2 of the Customs Tariff Act and in particular item 1212.99.10 imposes VAT on the import of yaqona or kava, without regard to whether it is a produce supplier, a VAT registered or a non VAT registered person who is importing these goods.}{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid2044749\charrsid14749849 
\par }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2044749 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507\afs18 \ltrch\fcs0 \f39\fs18\insrsid2044749\charrsid2044749 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid15875277 \hich\af39\dbch\af31506\loch\f39 25.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 
\ltrch\fcs0 \f39\insrsid15875277 The Appellant (Revenue) only appealed by its grounds of appeal against that part of the judgment as resulted in Order (i) of the Decision.  Therefore Order (ii) of the Decision stands undisturbed.
\par }\pard \ltrpar\s15\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15875277\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \f39\fs22\insrsid1582644 \hich\af39\dbch\af31506\loch\f39 26.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid9535344\contextualspace {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1582644 In the result}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 ,}{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f39\insrsid1582644  I shall allow the Appeal and }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 only }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1582644 set aside }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid15875277 
Order (i)}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid1582644  of the Decision of the Tribunal.  Each party shall bear their own costs here and in the Tribunal. }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7345484\charrsid1582644 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10422661 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7546653 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9535344 
\par 
\par 
\par 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9535344\charrsid3960080 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid10422661\charrsid3960080 Delivered at Suva this }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid1582644 23}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\super\insrsid1582644\charrsid1582644 rd}{\rtlch\fcs1 
\af31507 \ltrch\fcs0 \b\f39\insrsid1582644  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid10422661\charrsid3960080 day of }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid14880692 January}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid7546653 , }{
\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\insrsid7546653\charrsid3960080 2017}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10422661\charrsid3960080 .
\par 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid6292016 
\par }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid7546653\charrsid3960080 
\par }\pard \ltrpar\qj \fi720\li3600\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3600\itap0\pararsid6292016 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid10422661\charrsid3960080 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.
\par David Alfred
\par }\pard \ltrpar\qj \fi720\li3600\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3600\itap0\pararsid1582644 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid1582644 JUDGE of the High Court of }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\b\f39\ul\insrsid10422661\charrsid3960080 Fiji}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\f39\ul\insrsid14880692 .}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \f39\insrsid9658609\charrsid3960080 
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