National Board of Revenue vs Intertek Testing Services International Limited and another
Case Name
National Board of Revenue vs Intertek Testing Services International Limited and another
Case Number
Civil Appeal No. 287-289 of 2003
Practice Area
Customs
Case Type
Civil Appeal
Type of Document
Judgment
Court Name
Supreme Court of Bangladesh (Appellate Division)
Keywords
tax, VAT, value added tax, customs, NBR, National Board of Revenue, rendering service in Bangladesh, rendering service outside Bangladesh, application of VAT
Order/Judgement Date
17 November 2005
Cases Referred
Haji Ghulam Zamin and Abul Hossain vs AB Khondkar and others (16 DLR 486); Inland Revenue Commissioners vs Berrill and another (1982) 1 All ER 867; Oriental Bank Corporation vs Henry B Wright (1980 Appeal Cases Vol. VPC 842); Megh Raj vs Ruchand Uttam Chand (AIR 1946 Lahore 280); Mrs. Momtaz Begum vs Taxing Officer (PLD 1969 Dhaka 803); AV Fernandez vs State of Kerala (AIR 1957 SC 657)
Laws Referred
Constitution of Bangladesh (Article 83); Customs Act 1969 (Sections 18, 2, 2(qq), 25, 25A, 25A(2), 25B, 25C, 3, 79); VAT Act 1991 (Sections 3(1), 3(5), 4, 5, and Second Schedule paragraphs 6(Ka), 6(Kha), 7(Gha))
Rules Referred
Companies Referred
PSI Agency; Intertek Testing Services International Ltd.; Bureau Veritas (BIVAC) Bangladesh Ltd
People Referred
Lawyers' Names
Mahmudul Islam and Probir Neogi (Appellant); Kamal Hossain, Salahuddin Ahmed, Rafique-ul-Huq, and Masood R. Sobhan (Respondents)
Judges' Names
Mr Justice Md Awlad Ali; Mr Justice Mirza Hussain Haider