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Chapter 1 - Income tax/VAT/Land Afrolite Industries Ltd v Commissioner of Income Tax............... 1 Capital Finance Corp v Uganda Revenue Authority .................... 5 Commissioner General and anor v Mac Arthur and Baker International ..................................... ........... 13 Commissioner of Income Tax v Menon ................................. 19 Mecaiana Investments v Commissioner of Income Tax................ 40 Music Mines Ltd v Kinyua ......................................... . 44 Paul's Bakery and Confectionary Ltd v Commissioner of Incom e Tax ................................................................ 49 R v Commissioner of Income Tax ex parte SDV Transami (K) Ltd ...................................... ............ 53 R v Commissioner of VAT ex p Chadha ................................ 75 Resley v Nairobi City Council ......................................... 78 Tanzania Tea Packers Ltd v Commissioner of Income Tax ........................................................... 90 Total Uganda Ltd v Uganda Revenue Authority ....................... 107 UAP Provincial Insurance Ltd v Commissioner of Income Tax .............. ............ ... ............................. 114 Chapter 2 - Customs Hatangimbabazi v Commissioner of Customs and Excise ............. 123 Jean v Kenya Revenue Authority ......................................... 129 Kenya Muslims Charitable Society v Kenya Revenue A uthority.................................................... ............. 133 Kosgei v Kenya Revenue Authority .................................... 136 Naka Industries v Commissioner of Customs and Excise.............. 138 Njoroge v Kenya Revenue Authority..................................... 140 Norbook African EPZ Ltd v Kenya Revenue Authority ............... 144 R v Kenya Revenue Authority ex parte Mohamed Saleh & Co Ltd ............................................. 147 Republic v Kenya Revenue Authority ex parte Sanghan ............... 155 Republic v Kenya Revenue Authority ex parte others .................. 161 Royal Media v Commissioner of Customs and Excise ................. 168 Uganda Revenue Authority v Mabosi.................................. 181