a) Whether the Respondent's letter dated 16th February, 2001 created
legitimate expectation on the Appellant that park entry fees was
not chargeable to tax

The Appellant on 3rd March, 2015 responded and provided
explanations on the unaccounted VAT on Park Entry Fees and Game
Drives. One of the explanations was that the Appellant relied on a
private ruling of the Respondent dated 16th February, 2001.
Judgment Appeal No. 58 of 2016 Page 1
5. After a series of communication and correspondence between the
Appellant and the Respondent, the Respondent issued a tax demand
dated l I" January, 2016 and maintained that the VAT on Park Entry
Fees of Kshs.88,590,236/= was due. The demand for VAT on Game
Drives was dropped from the assessment.

The upshot of the foregoing is that the Appellant's appeal dated the
17th day of May, 2016 is merited and is hereby allowed and
consequently, the following orders are issued;

i) The Respondent's demand against the Appellant for VAT on
park entry fees for the period January, 2009 to 2nd September,
2013 when the new VAT Act came into operation, is set aside.

ii) There shall be no orders as to costs.