The respondent is an agency of the Federal Government charged with the responsibility of ensuring that all companies that deal invatable goods and services render monthly VAT returns and to account for all amounts so collected to the Federal Government of Nigeria.
CAMEROON AIRLINES v. OTUTUIZU BEST (NIG.) LTD. v. BLACKWOOD HODGE (NIG.) LTD. & 2 ORS. OBIUWEUBI v. CBN ONUEKWUSI & 8 ORS. v. THE RTCMZC AG RIVER STATE v. AG AKWA IBOM & ANOR. FAANv.WAMAL EXPRESS SERVICE (NIG.) LTD. IPCO (W.A) HOLDING LTD. & ANOR. v. SEP LTD.