National Board of Revenue vs Intertek Testing Services International Limited and another (Civil Appeal No. 287-289 of 2003)
| 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, Customs Authority, rendering service in Bangladesh, rendering service outside Bangladesh, application of VAT |
| Order/Judgment Date | : | 17 November 2005 |
| Case 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 (FB), Mrs. Momtaz Begum vs Taxing Officer reported in PLD 1969 Dhaka 803 AV Fernandez vs State of Kerala, AIR 1957 SC, 657 |
| Law Referred | : | Constitution Of The People's Republic Of Bangladesh - Article 83; Customs Act, 1969 - Section 18, 2, 2 (qq), 25, 25A, 25A (2), 25B, 25C, 3, 79 VAT Act, 1991 - Section 3(1), 3(5), 4, 5, Paragraph 6(Ka), 6(Kha), 7(Gha) of Second Schedule |
| Companies Referred | : | PSI Agency Intertek Testing Services International Ltd. Bureau Veritas (BIVAC) Bangladesh Ltd |
| People Referred | : | |
| Lawyers’ Names | : | For Appellant/Petitioner/Plaintiff: Mahmudul Islam, Senior Advocate and Probir Neogi, Advocate instructed by Ahsanullah Patwary, Advocate-on-Record For Respondents/Defendant: Kamal Hossain, Senior Advocate, Salahuddin Ahmed, Advocate instructed by A.S.M. Khalequzzaman, Advocate-on-Record, Rafique-ul-Huq, Senior Advocate and Masood R. Sobhan, Advocate instructed by A.S.M. Khalequzzaman, Advocate-on-Record |
| Judges Names | : | Mr Justice Md Awlad Ali and Mr Justice Mirza Hussain Haider |