i) Whether the assessment was excessive and not factual based

ii) Whether previous audits had been conducted and if so what
were the outcomes thereof;

iii)Whether the law allows the Respondent reopen an audit
that has been concluded

Whether the Appellant was granted an opportunity to verify
all the findings of the Respondent;

v)Whether the Appellant has challenged the legality of the raid
at the Tribunal?

The Tribunal having entered the above findings holds that the amount
of Kshs.l,031,719,327.00 is chargeable for Value Added Tax purposes
pursuant to Section 32A(5)(b) of the Value Added Tax Act (now
repealed).

59. The Tribunal therefore upholds the assessment of tax and accordingly
finds that the Appeal has no merit and it is hereby dismissed with no
orders as to costs