Stewarts Hardware Ltd., Dominion House Ltd v The Commissioner of General Consumption Tax et al

IN THE SUPREME COURT OF JUDICATURE OF I

IN THE REVENUE COURT

REVENUE COURT APPEAL NO: 1 OF 1999

IN RE THE GENERAL CONSUMPTION TAX ACT

BETWEEN STEWARTS HARDWARE LIMlTED

AND THE COMMISSIONER OF GENERAL

CONSUMPTION TAX

APPELLANT

RESPONDENT

IN THE REVENUE COURT *?

REVENUE COURT APPEAL NO: 2 OF 1999 Y \

BETWEEN DOMINlON HOUSE LIMITED APPELLANT

AND THE COMMISSIONER OF GENERAL

CONSUMPTION TAX RESPONDENT

Heard May 14, 2001; December 10, 12, 13,2001; January 14, 15, 16, 17; April 16, 17, 2002

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And June 30,2005

C1 Mr. Herbert Hamilton instructed by Dan Kelly, Esq. of Dan Kelly and Associates for the

Appellant in both matters.

Mr. Lackston Robinson, Ms. Donna Dodd, Mr. Duane Thomas, Ms. Thalia Francis and Ms.

Annalisa Lindsay instructed by the Director of State Proceedings for the Respondent.

ANDERSON J.

In both of these cases, the taxpayer appeals against decisions of the Con~inissioner of General

Consumption Tax and seeks to overturn thein, while the Respondent Commissioner seeks to