K. Chandiram Limited v The Commissioner General of Tax Administration Jamaica

Revenue Law-Duty Free Shopping System Act (DFSSA)-Whether goods sold at a licensed duty free shop to persons who are not passengers or diplomats were sold under the duty free shopping system and therefore exempt from GCT.

General Consumption Tax Act (GCTA)-Whether the Respondent had jurisdiction to raise an assessment for GCT where goods sold at a licensed duty free shop to persons other than passengers or diplomats but exported through Customs-If the Respondent had jurisdiction to raise assessment to GCT-Whether the exported goods are to be taxed at a rate of zero percent or at the standard rate.

Remedies-Liability for alleged consequential loss or injury pending determination of appeal against assessment for GCT.