A. G. Lagos State v. A. G. Federation & 34 Ors.

The plaintiff alleged that the House of Assembly of Lagos State is entitled to enact laws on the imposition and collection of tax on goods and services supplied within Lagos State to the exclusion of all other legislative bodies. In the same vein, it alleged that Lagos State or its agency is, solely responsible for assessing and collecting tax on goods and services supplied within Lagos State. It alleged that the Federal Government of Nigeria through the National Assembly enacted the Value Added Tax Act Cap V1 Laws of the Federation of Nigeria 2004 (‘VAT Act’) which gave the Federal Inland Revenue (‘FIRS’) the responsibility for collection of tax on goods and services in Lagos State to the detriment of the

₦300.00
Citation: 
2014 6 CLRN 1
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