On definition of a taxable person vis-à-vis the value Added Tax Act- A.G. Lagos State v. Eko Hotels Ltd. Anor(2017) 6-12 M.J.S.C
A “taxable person” is defined in Section 46 of the VAT Act as:
“a person (other than a public authority acting in that capacity) who independently carries out in any place an economic activity as a producer, wholesale trader, supplier of services (including mining, and other related activities) or person exploiting tangible or intangible property for the purpose of obtaining income therefrom by way of trade or business.”A.G. Lagos State v. Eko Hotels Ltd. Anor(2017) 6-12 M.J.S.C[P. 86] Paras. A-B
FACTS:
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