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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 DocumentJudgment
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

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